9911796707
TMI Blog1998 (5) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... er : P.C. Jain, Member (T)]. Briefly stated the facts of the case are as follows. 2. The respondent hearing is Tamil Nadu Electricity Board, who manufactured for captive use certain goods which they claimed as non-excisable in a classification list filed by them on 21-5-1987 along with a forwarding letter. The classification list is stated to have been approved on 27-5-1987. However, it ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, the respondents herein succeeded. The lower appellate authority has held that the finding of the original authority is not correct on facts inasmuch as the classification list was filed along with the letter dated 21-5-1987 when the classification list has been approved. There is no reason for non-receipt of letter dated 21-5-1987. Endorsement of payment of duty under protest by endorsing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B which states that endorsement on gate passes must be made on GP 1s when the duty is paid under protest. He further draws our attention to sub-rule (8) which states that if any of the provisions of the rule has not been observed, it shall be deemed that the assessee has paid the duty without protest. The learned SDR, therefore, submits that since it is not denied by the respondents that procedure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. We have carefully considered the pleas advanced from both sides. It is settled proposition of law that Rule 233B is merely procedural in character and is, therefore, directory, so long as it is not disputed by the Revenue that they had become aware of lodgment of protest. It is not disputed that classification list in the present case did mention that the product under consideration were no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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