2010 (8) TMI 502

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....firm, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)].  - Heard both sides. The time chart furnished by the ld. Vice-President of the appellant firm is reproduced below, which reflects the dates of various events relevant to this case :- S. No. Events Date   Demand confirmed   1. Rs. 1,20,20....

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....ayment for the impugned amounts in pursuance of the order confirming the demands pending appeal before the Commissioner (Appeals). The payments were made on 13-1-98 ad 27-3-98 and the lower appellate authority's order dropping the demand was passed on 12-5-98. It is settled law that duty paid pending appeal is in the nature of duty payment under protest. Moreover, the department filed an appeal ag....