TaxTMI 
TaxTMI 
2014 (4) TMI 419
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....pondent : Shri R L Meena, AR JUDGEMENT Per Archana Wadhwa: After hearing both sides, I find that the appellant is engaged in the repacking of Zinc sulphate from bulk to retail. Inasmuch as the said activities was not amounting to manufacture, the appellant was not paying any Central Excise duty on their final product. However, with the budget changes with effect from 1.1.2007, such an activity ....
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....om the passing of order in original and also challenged the said order in original before Commissioner (Appeals). Commissioner (Appeals) vide his order in appeal dated 17.7.09 allowed the appeal of the appellant on the ground that now section 11 C notification stand issued by the Government and the appellant has no liability to pay the duty on their activity of repacking. 3. As a consequence of o....
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....appellant has not been able to satisfy that duty so deposited by them was not recovered from their customers and as such, the appellant was not unduly enriched. Hence the present appeal. 6. After carefully appreciating the submissions made by both the sides, I find that admittedly during the period 1.1.07 to 10.9.07, the appellant was clearing their product without payment of duty. This fact by ....
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....g of an appeal before Commissioner (Appeals). The fact of filing of appeal before higher appellate forum itself amounts to lodging of protest. If the law requires an assessee to deposit amount in question before going in appeal, against the orders confirming such demands and after lawful citizen abide the said dictate of law, he cannot be deprived of his rights to get back the said deposited amoun....