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6. Procedure to pay duty under protest under Rule 233B of Central Excise Rules is (a) delivery to the Range Officer a letter stating the fact of payment of duty under protest, at that time only and to the grounds for it, (b) obtain his acknowledgment by a letter in proof of payment of duty under protest from the day of delivery of letter to him, (c) make endorsement duty paid under protest in all copies of gate pass application for removal, returns, etc.; (d) within 3 months after delivery of letter of protest, give a detailed representation to the Assistant Commissioner or file an appeal or revision if he has remedy of an appeal or revision available to him against the order or decision for which he paid duty under protest. When the duty is paid under protest neither the limitation of 6 months from the relevant date provided under the Central Excise Act nor general limitation of 3 years is applicable. The relevant date is the date of payment of duty, for the past under period for which duty is due. On service of decision on representation or appeal or revision, assessee shall have no right to deposit the duty under protest. He can be allowed only during the period available to file appeal or revision or during its pendency. If any of die provisions of Rule has not been observed, it shall be deemed that the duty is paid without protest.

8. The admitted fact in the case is that the Appellant, sent a letter of protest on 10-6-1982, prior to CET Act, 1985, showing the ground of payment of duty under protest to the Superintendent, Central Excise, Karmaad, Range III, expressed their grievance against the order of C.C.E., Baroda, classifying frit under Item No. 23A(4), and preferring revision thereon and getting stay order, and pending filing and decision of the revision, they are paying excise duty under protest and complying other formalities under the Act. Application for L-4 license and classification list under Tariff Item 23A(4) and price list Part I under protest and sought for license and approval of both classification and price list. Classification list No. 4/86 is filed from 1-3-1986 under protest as Enamelware - B.D. 15%. Notification No. 155/86 showing license No. AND/TI-68/4/75, AND BY 5-9-1986 - letter Superintendent C.E., Anand has intimated its approval by Assistant Commissioner. Classification list verified on 18-3-1986 refers to glass frit under 3207.90, without any endorsement of under protest (Page 11). Classification list for Glass frit classifying under 3207.10 is approved by Assistant Commissioner, Anand on 20-2-1987 (Pages 27 and 28). None of the other GPs CL bear any protest endorsement. No acknowledgment from proper officer, Superintendent for having received the letter under protest dated 10-2-1986 is produced by the Appellant, which is one of the requirement under Rule 233B. Endorsement of protest, another requirement of the said rule is not forthcoming in other documents. So the requirement of Rule 233B is not at all complied.