Z Konark vs -Bbsr Commissionerate on 7 January, 2025
), Jamnagar v. Continental
Petroleums Ltd., reported in 2009 (234) E.L.T. 333 (Tri.-
Ahmd.)
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Jamnagar vs Continental Petroleums Ltd on 4 September, 2014
Ce & Cgst Meerut-I vs Ms Gulshan Polyols Pvt Ltd on 20 August, 2024
UOI reported in 1997 (89) E.L.T. - 247 (S.C.) has observed
that - "when a person proposes to contest his liability by
way of appeal, revision or in the higher courts, he would
naturally pay the duty, whenever he does, under protest".
Relying on these observations of Hon'ble Supreme Court,
the Tribunal in the cases of CC (Prev.), Jamnagar v.
Continental Petroleums Ltd., reported in 2009 (234) E.L.T.
333 (Tri.-Ahmd.)
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