2000 (11) TMI 188

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....lants manufacture Copper Brazed Steel Tubes both ends of which are filled with duty paid rubber seals. The appellants took Modvat credit on these rubber plugs. The Asstt. Commissioner, Ujjain disallowed the credit on these plugs by three different orders all dated 23-8-1989. The appellants filed an appeal against these orders before the Commissioner (Appeals). They also reversed the Modvat credit ....

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....ls), Bhopal vide his order dated 8-12-1999. Hence, the present appeal. 2. I have heard Shri Devender Sharma, Consultant for the appellants and Shri M.D. Singh, SDR for the Respondents. The refund amount relates to the period from 15-11-1989 to 12-6-1995. The claim in respect of this was filed on 24-1-1996 - beyond a period of six months. Therefore, the original authority has rejected it as time....

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....r of the appellants. The Hon'ble Supreme Court in Mafatlal Industries Ltd. v. Union of India - 1997 (89) E.L.T. 247 (S.C.) have observed that where a person proposes to contest his liability by way of appeal/revision in the High Court, he would naturally pay the duty whenever he does, under protest. It is difficult to imagine that a manufacturer would pay the duty without protest even when he cont....