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1 - 3 of 3 (2.66 seconds)Prempreet Textile Industries Ltd. And ... vs Commissioner Of Central Excise And ... on 20 April, 2001
3. The respondents have furnished copies of the judgment of CEGAT in the case of Prempreet Textile Industries Ltd. Vs. CCE, Surat reported in 2003 (158) ELT 767 (Tri.Del.) wherein it has been held that, the deposit made during investigation is to be treated as a pre-deposit, under the provisions of Section 35F. Hence, the claim cannot be rejected as barred under Section 11B of the Act.
Commissioner Of C. Ex., Nagpur vs Abhideep Chemicals Pvt. Ltd. on 21 February, 2002
4. I also note that, when the matter is under litigation, the payment made during the litigation has to be treated as the payment made under protest, as held by the CEGAT in the case of CCE Nagpur Vs. Abhideep Chemicals reported in 2002 (49) RLT 984 (Tri.Mum). In the said judgment, the Supreme Court decision in the case of Mafatlal Industries reported in 2002 - TaxindiaOnline - - SC has been analysed in detail and held that, such a payment is the payment made under protest, notwithstanding, the procedure of Rule 243B was not followed.
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