1997 (7) TMI 423

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..... in, Member (T)]. Briefly stated, the facts of the case are as follows : 1.1 The applicants/appellants deposited an amount to Rs. 1,84,941/- as per Stay Order No. E/359/90-B1 passed by CEGAT, New Delhi in connection with Order (Original) No. 44 (7302.90) C.E.-11A/89/Collr.-3/90 dated 31-5-1990 passed by Commissioner of Customs Central Excise, Bhubaneswar. As the concerned appeal has been .....

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..... the orders of the Court (whether by way of an order granting stay, suspension, injunction or otherwise) pending an appeal/reference/ Writ Petition, it will certainly be a payment under protest; in such a case it is obvious it should not be necessary to lodge the protest as provided by Rule 233B. 2. Being a payment under protest as held by the Apex Court, the amount deposited by the appellants, .....

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