2014 (4) TMI 419

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....ant Kackria, Advocate For the Respondent : 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 wi....

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....5% of penalty, within a period of 30 days from 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 acti....

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....d allowed the Revenues appeal on the ground that 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 clearin....

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....ires assesses to deposit the confirmed dues before filing 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 dep....