1991 (3) TMI 238 - AT - Central Excise

Summary

The Revenue sought reference of points of law arising from Tribunal's order regarding duty payment under protest. The Tribunal held that duty was paid under protest based on Gate Pass endorsements, even without RT. 12 endorsement. The Tribunal's decision was based on earlier rulings and was upheld as valid law. The Reference Application was dismissed as no new question of law arose.