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TMI Blog1995 (1) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... . Dhar, Member (T)]. This appeal by Revenue arises out of Order-in-Appeal No. 394-CE/DLH/91, dated 27-3-1991 of Collector (Appeals) New Delhi. 2. The appellant Revenue seeks relief on the ground that Collector (Appeals) has failed to appreciate that letter of protest was delivered to Supdt. and not to Asstt. Collector who in terms of Trade Notice No. 34/CE/87 is Asstt. Collector for the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 635 (Tribunal). 5. Heard both sides. The short question to be decided here is whether a letter of protest delivered to Supdt. is a valid document for paying duty as required. In case of Indian Pistons Ltd. (supra) the Hon ble Supreme Court held that Rule 233B does not prescribe any particular form of protest and therefore it is not possible to say on the basis of this rule that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Rules, 1944. In case of Andhra Cement Co. Ltd. v. CCE - reported in 1986 (26) E.L.T. 553 (Tribunal) it was held that letter of protest is a valid document for registering protest and non-endorsement of duty paid under protest on RT 12 return not an infirmity which bars the claim of refund. Endorsements are merely directory and not mandatory. 6. Following the ratio of the case laws cited a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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