2004 (3) TMI 283

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....ltant appearing for the appellants states that the Preventive Officers visited the appellant's factory on 3-1-1998 and made a case of alleged shortage and thereafter the appellants deposited an amount of Rs. 70,000/- on 6-1-1998. A show cause notice was issued on 18-6-1998 demanding duty of Rs. 86,348/- and also proposing to adjust an amount of Rs. 70,000/- paid prior to the issue of show cause no....

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....se of Assistant Collector of Customs v. Anam Electrical Manufacturing Co. - 1997 (90) E.L.T. 260 (S.C.) (para 1) and in the case of Mafatlal Industries v. U.O.I. - 1997 (89) E.L.T. 247 (S.C), since the amounts have not been paid under protest at the time of making deposit and the claims have been filed beyond the stipulated time of the six months, the appellants are not entitled to the refund. ....