2007 (5) TMI 443

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....air, JDR, for the Respondent. [Order]. -  Heard both sides. 2. This appeal is filed against the Order dated 21-10-2003 passed by the Commissioner of Central Excise (Appeals). The appellant is an assessee under Central Excise Act engaged in the manufacture of branded chewing tobacco. On 29-11-94 the officers of Central Excise (PI), Nasik conducted a search in the premises of the ....

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..../Number of packages cleared from factory and payment of duty and corresponding bills/ vouchers/invoices against which the goods were further sold by the buyers to their customers/dealers. In their letter dated 22-2-95, the appellants urged the Assistant Collector to treat the letter as their claim for refund for the amount paid under protest. 4. The Asstt. Commissioner by his letter dated ....

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....ks out to Rs. 76,570/- and for which another show cause notice was issued and the same is yet to be decided. (2)     The appellants have paid the duty by debiting in their PLA on 30-11-94 under protest and the same amount has been now claimed as refund. (3)     The appellants have filed a protest letter on 30-11-94 to the Asstt. Commissioner, Nasik. Bu....

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....missioner on the ground of time-bar and there was no reason to interfere with the impugned order. Hence this appeal. 6. The submissions made by both sides are considered apart from the grounds urged in the memo of appeal. There appears an amount of force in the contention raised by the ld. Counsel for the appellants that the refund claim of Rs. 76,570/- is independent of proceedings in ano....