Nepa Ltd. vs Commissioner Of Central Excise on 24 January, 2000
In a circumstance like this, payments which had been made in terms of assessments is deemed to be under protest as has been held in the citations referred to including the judgment rendered in the case of Nepa Ltd. v CCE, Indore (supra) which relied on the Apex Court judgment rendered in India Piston ltd. v. CCE, 1990 (46) E.L.T. 3 (S.C.). We have also perused the impugned order of the Commissioner who has referred to the judgments rendered by the Apex Court in the case of Mafatlal Industries ltd. v. UOI - 1997 (89) E.L.T. 247 (S.C.)