2007 (3) TMI 574

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....ondent. [Order]. - The ld. Counsel appearing for the appellant submitted that the appellate authority did not appreciate whether there shall be two levies simultaneously collectible under Agricultural Produce Cess Act, 1940 and Agricultural and Processed Food Products Export Cess Act, 1985 when there is no provision to realize so. Such an illegal levy if allowed to be refundable at the mercy....

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....ies, and for recovery of any amount illegally, that should be restored back to the payer. The ld. Counsel submitted that Section 27 of the Customs Act, 1968, does not prescribe any limitation when the levy was paid under protest which was realized under threat. Such a vital provision was over looked by the authority below for which he was made to run from piller to post. Therefore, the illegally c....

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....zation of the levy, sufficiently proves that the deposit was not made by the assessee admittedly but under protest. Therefore there should be no abuse of process of law by the lower Authority. 5. Accordingly, the matter is sent back to the record of the Appellate Authority below to come to a proper conclusion whether the levy erroneously collected should still be retained with the Departme....