9911796707
TMI Blog1989 (11) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 234/82, dated 1-11-1982. This classification list was approved by the Asstt. Collector vide his Order-in-Original No. CL/4/87 issued from F. No. V. 68(3)10/85/MP dated 27-7-1987. Thereafter the appellant filed a refund claim for Rs. 6,24,391.85 out of which the Asstt. Collector sanctioned to them the claim for Rs. 5,01,738.12 but rejected the claim of Rs. 1,22,637.03 on the ground of time bar on finding that the gate passes did not carry the remarks of duty paid under protest although when the appellant had filed the classification list CL/70/85 they had clearly indicated that they would be paying duty under protest. 3. The appellants in their appeal memorandum as also during the course of personal hearing on 12-9-1989 through their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the appellant could only be treated as provisional under sub-rule 2A of Rule 173B of the Central Excise Rules, 1944. In this case the appellant had availed the procedure of payment of duty under protest under Rule 233B of the Central Excise Rules, 1944. It look the department approximately one year and eight months to approve the classification list of the appellant and therefore it is unfair to deny to them the refund claim of Rs. 1,22,637.03 on the technical ground that the gate pass did not carry the endorsement of payment of duty under protest, although the classification list and the RT 12 returns carried the words duty paid under protest . It shows that the appellant had substantially complied with the provisions of Rule 233B. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for completion by the assessee. In these circumstances, we think that the provisions of Rule 233B have been specifically complied with as the Officer completing the RT 12 returns is on notice that certain clearances have been made after payment of duty under, protest as will be evident from a perusal of the gate passes. The Officer completing the R.T. 12 returns has to refer to these gate passes, amongst other things to verify the correctness of the entries in the RT 12 itself. We would therefore, conclude that the provisions of Rule 233B in regard to endorsement of gate passes and R.T. 12 returns are directory and not mandatory in nature. This is particularly so as an important document, such as gate pass has been duly endorsed, this actio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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