respondents received compensation without protest. But one of
the claimants with protest received the compensation and on his reference
under Section 18 , the Addl. District ... operation.
27. The question therefore is under what circumstances the award under s.
11 is liable to reopen under Section 28-A and redetermination
that there was a difference
between provisional assessment under rule 9B and
payment of duty under protest in terms of rule 233B. In
this connection ... between duty paid under protest and duty paid
under rule 9B. The duty paid under protest falls under
section 11B whereas duty paid under provisional
paid under protest. Thereafter on 10.4.87 the
appellants filed a letter of protest with the Assistant Collector. In the
said protest letter the appellants claimed ... argued on behalf of the Department that under Rule 233 B(4), the duty paid
under protest shall be endorsed on the copies
excise
duty under Section 11B of the Central Excise Act,
1944(hereinafter being referred to as “the Act”) which was paid
under protest ... separate and
distinct. Moreover, under Section 4 of the said Act,
every payment by the manufacturer whether under
protest or under provisional assessment
duty
under provisional assessment are both "on-account"
payments under the Act. There is a basic difference
between duty paid under protest ... duty paid
under Rule 9-B. The duty paid under protest falls
under Section 1l-B whereas duty paid under
provisional assessment falls under Rule
paid under protest. Thereafter on 10.4.87 the
appellants filed a letter of protest with the Assistant Collector. In the
said protest letter the appellants claimed ... argued on behalf of the Department that under Rule 233 B(4), the duty paid
under protest shall be endorsed on the copies
months shall not apply where any duty has been paid under protest.
(2) If on receipt of any such application, the Assistant Collector of Central ... months shall not apply where any duty has been paid under protest.
Explanation. - Where any duty is paid provisionally under these rules on the basis
buyers were not permitted to
execute conveyances or to receive possession under protest;
(iii) The amenities which have been contracted for have not been provided ... developer to execute
a Deed of Conveyance or to take possession under protest. The material which
was produced before the NCDRC supports this submission, which
under Section 5-A of the Act,
with respect to such acquisition proceedings at any stage, rather they
accepted the compensation granted under protest ... entitled to make an application under Section 18 of the Act.
Therefore, receipt of the said amount under protest, is a condition
precedent for making
reference under
section 18 would be submitted: Provided that any person
admitted to be interested may receive such payment under
protest as to the sufficiency ... under section
18. It is open to a person, under the first proviso to section 31(2) , to
13
receive payment of compensation under protest
