2009 (4) TMI 761

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....for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This ROM application is filed by the revenue in respect of the Final Order No. 968/08, dated 5-8-2008 [2009 (237) E.L.T. 517 (Tri.)] passed by this Bench. The following submissions have been made in the ROM: *       In the Gujarat Fertilizers case of the Tribunal, the facts involved are similar to the....

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....een paid under protest within the meaning of this expression under Section 11B of the Act. *       Similarly, in the case of Goodlass Nerolac Paints Ltd. v. CCE, Mumbai, which the jurisdictional Deputy Commissioner, Vizianagaram relied upon, the assessee reversed the credit in RG 23A Part II account with endorsement "Under protest". However, the Tribunal held that wh....

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.... 2. It is the contention of the revenue that the endorsements "Under Protest" has not been followed with a letter from the appellants. Therefore it has been stated that the Tribunal has committed an error in giving the benefit of protest to the appellant. 3. On a careful consideration of the matter we find that the Tribunal in the case of CCE, Mumbai v. Piramal Spg & Wvg. Mills - 2004 ....