2003 (7) TMI 512

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..... der]. The appellant who was engaged in the manufacture inter alia of tractors which were exempted from duty and utilised for this purpose component parts of such tractors which were also exempted from duty, if the procedure prescribed in Chapter X of the Central Excise Rules were followed since the taking of which was other than the taking of manufacture of their components. The department o .....

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..... (Appeals) rejected the claim as being barred by limitation on the ground that the provision of sub-rule (8) of Rule 233B had not been complied with. Hence this appeal. 2. Rule 233B lays down the procedure for payment of duty under protest. Sub-rule (8) provided that if any of the provision of the rule had not been observed it shall be deemed that the assessee has paid duty without protest. The .....

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