2007 (8) TMI 187

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....V) Central Excise dated 30-9-2004 passed by the Commissioner of Customs and Central Excise (Appeals), Hyderabad. 2. The respondents had old stock of blades, which were marked at MRP of Rs. 3.50/-. The MRP was increased to Rs. 4/-. In view of the departments pressure the respondents cleared the old stock on payment of duty at Rs. 4/- MRP. The appellant has stated that the duty was paid under pro....

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....9. Therefore, the letter of protest is not applicable and the claim would be hit by time bar. The following case laws were relied on to hold that the protest will be effective only from the date of the letter of protest will be effective only from the date of the letter of protest. (a) Andhra Pradesh Paper Mills Ltd. v. Union of India - 2000 (120) E.L.T. 297 (A.P.) (b) CCE, Mirat v. Gupta Sy....

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....a Pradesh Paper Mills v. Union of India cited supra in the grounds of appeal and said that the facts of that case are clearly distinguishable. In that case, after the clearances a letter was issued saying that they will be paying duty under protest. But in the present case, even in the first gate pass the payment of duty under protest had been mentioned. As regards unjust enrichment it was contend....