2012 (12) TMI 175

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.... cans, in which the raw materials were received by them without payment of duty. No duty was paid by them on such clearances for the period 1993-94 and 1996-97. However, on the insistence of the department that such duty was required to be paid by them on the sold empty containers, appellant deposited an amount of Rs. 51,483/- vide PLA entry No. 74 dated 24-6-1997. Subsequently, they addressed a letter dated 1-7-1997 to the Assistant Commissioner intimating that the said duty was being paid by them under protest. 2. It is also seen that the duty demands were being raised against the appellant on the sale of empty containers by issue of various show cause notices. Some of the show cause notices were adjudicated by the Deputy Commissi....

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....der Section 11B of the Central Excise Act is not attracted in this case." 4. Being aggrieved with the said order of the Deputy Commissioner, Revenue filed an appeal before Commissioner (Appeals). The appellate authority held that inasmuch as the deposit was made by the appellant on 24-6-1997 and the protest letter was filed on 1-7-1997, the said deposit cannot be considered to be having been made under protest. He accordingly, accepted the appeal filed by the Revenue and set aside the impugned order of the Deputy Commissioner granting refund. 5. Hence, the present appeal. 6. After hearing both sides, I find that admittedly, the payment of Rs. 51,483/- was made by the appellant on 24-6-1997 in respect of clearances ef....