2002 (5) TMI 444

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... -  The appellants manufacture 'Inked Ribbon' in cassettes, spools etc. falling under Chapter Heading No. 9612.00. During the period from February, 97 to September, 97, the departmental authorities called upon them to pay duty on this item. Accordingly, the party paid the duty on them but contested such levy. They filed appeal and finally, the CEGAT vide its Final Order No. 791-799/99-C, dt.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sioner as required under Rule 233 B(1) of the Central Excise Rules, 1944. The Dy. Commissioner in his order observed that this rule provides that when an assessee who desires to pay duty under protest, he shall deliver a letter to the proper officer to this effect and give grounds of payment of duty under protest. In the absence of any such letter written by the party, he rejected the plea of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to manufacture. In support of their contention that the duty during the impugned period was paid under protest the appellants have filed a copy of their letter dt. 18-2-97 addressed to the Supdt. of Central Excise Range-I, Pitampura at the time of taking out the registration for the manufacture of their product. This letter reads as under :- "Please find enclosed herewith our application for reg....