9911796707
TMI Blog1997 (1) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... filed against the decision of the captioned order passed by the Commissioner (Appeals), Mumbai-I. 2. The appellants are a Limited Company engaged in the manufacture of Paints Varnishes falling under Chapter 32 of the Schedule to the Central Excise Tariff Act, [1985]. They had taken Modvat credit of Rs. 24,336/- on the strength of endorsed certificate. By order dated 11-5-1988 the Assistant Col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he credit of entry dated 12-9-1988 in RG 23A Part II with endorsement under protest. The question is whether this protest is a proper protest under the terms of Rule 233B of the Central Excise Rules, 1944. 3. Shri R.J. Parakh the ld. Counsel contends that the entire action of payment of the said sum of Rs. 24,336/- is on the threat of coercive action by the Department therefore, it should be tre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of Rule 233B shows that it should be protest can only be prospective in operation and cannot be retrospective in operation, inasmuch as the word used in the said sub-rule is desirous and the entire thrust of the sub-rule is always that the letter should precede the payment with the intention to make the payment under protest. If the provisions of the sub-rules in the Rules are not followed, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h as provisions of Rule 233B was not there before the Court, as events have occurred before 11-5-1981 (date of enactment of Rule 233B). It has been rightly contend by Shri Puri the ld. SDR that Rule 233B has been enacted in the year 1988. Events in this case have happened in 1988. The facts of the case in Madras High Court had happened earlier and are different with the facts of the present case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een written. Nothing prevented the appellant from complying with the provisions of sub-rules (2), (3) (4) of Rule 233B. If any step in compliance with the sub-rules (1), (2), (3), (4) of Rule 233B have not been complied with, it has to be treated as payment without protest only. If we do not hold like that then the provisions of Rule 233B will become nugatory. I therefore, do not agree with th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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