TaxTMI 
TaxTMI 
2008 (4) TMI 171
X X X X Extracts X X X X
X X X X Extracts X X X X
....ondent. [Order per: Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. We have heard Dr. M.K. Rajak, learned SDR appearing for the Revenue and Shri P.M. Dave, learned advocate appearing for the respondent. 2. As per facts on record, the respondent, who are engaged in the processing of fabric, were working unde....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e proceedings were going on, the assessee paid the duty on 5th Chamber also @ Rs. 2.5 lakhs. Thus, during the period from May '01 to Feb.'02, they paid an amount of Rs. 2.5 lakhs. However, on success of their appeal before the Commissioner (Appeals), they claimed refund of the above amount, which stand allowed by the original authority on merit, but credited in consumer welfare fund, on the ground....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e other hand, the assessee has contended before the Commissioner (Appeals) that they were verbally asked by the Superintendent to pay the duty on the 5th Chamber, so that in case the matter is decided in favour of the department later on, they will not have to pay interest and penalty. Accordingly, the duty was paid by the assessee under protest, as is evident from TR-6 challan. We are of the vie....