2013 (4) TMI 707

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....Technical),JJ. For the Appellants : Ms. Shweta Bector, DR For the Respondent : Shri Rajagopalan, DGM ORDER Per Archana Wadhwa (for the Bench): In all three appeals of the Revenue, the issue involved are identical and as such, are being disposed of by a common order. 2. After hearing both sides, we find that one manufacture M/s. Hindustan Vidut Products Ltd. (HVPL) cleared their f....

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....ommissioner (Appeals) held in their favour that the said duty deposit were under protest. The said order of Commissioner (Appeals) is impugned before us by the Revenue. 3. The Revenue is not disputing the fact that at the time of payment, TR 6 challan bore a remark that if any refund arises, the same may be paid directly to M/s. Power Grid Corpn. of India Ltd. Commissioner (Appeals) has constru....