1983 (12) TMI 280

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....nts. Shri A.K. Jain, SDR, for the Respondent. ORDER This is an appeal against Order-in-Appeal No. 612/75(HNR) passed by the Appellate Collector of Central Excise, Madras. This order arose from Order No. V/17/18/19/73-MPI dated 21-5-1974 passed by the Assistant Collector of Central Excise, Warangal. This appeal was heard on 24-11-1983 together with Appeal No. 34/75-C in which arguments wer....

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....on of the Assistant Collector. He held that when the manufacturers felt aggrieved with the rate of duty made applicable to map-litho paper. It was open to them to appeal against this assessment; by not doing so they forfeited the right to question the fixation of duty by the Assistant Collector. He goes on to say that clearances with the remark "under protest" would have some relevance if the grou....

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.... the map-litho of 85 gsm and above should be assessed under 17(2) and not under 17(3). The pretence of ignorance on the part of the Assistant Collector is unconvincing; we think he has not dealt with the matter in the right spirit but has merely taken advantage of what appeared to him to be loopholes in the factory's case. We are satisfied that the protest was a valid protest and that the refund c....