2018 (2) TMI 68

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.... Shri S. Venkatachalam, Advocate, for the Respondents ORDER Per: Archana Wadhwa Being aggrieved with the orders passed by Commissioner (Appeals) vide which he has upheld the order of the Asst. Commissioner and rejected the Revenue appeals, Revenue has filed further appeals before this forum. 2. After hearing both sides for some time, we note that the respondents are engaged in the m....

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....order of the Asst. Commissioner was challenged by the Revenue before the Commissioner (Appeals) who rejected the appeal. The matter was not taken further by the Revenue before the Tribunal and as such the order of the first appellate authority attained finality. 3. With the above background and developments, the assesse approached the Revenue for grant of refund of duty which was being paid by ....

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....hem be treated as a letter of protest as per Rule 233 B of the erstwhile Central Excise Rules. By observing that the duty was being paid under protest and by observing that Revenue has not vacated the said protest by any order till date, the excise duty paid is required to be refunded to the assessee, he upheld the lower authority's order. Hence, the present appeals by the Revenue. 5. On going ....