9911796707
TMI Blog2003 (12) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order]. These are five appeals from the Revenue against a common order-in-appeal passed by the Commissioner (Appeals) and are accordingly being disposed off through a common order. 2. The respondents are manufacturers of solvent extracted refined vegetable oil from oil cakes. They had erroneously paid cess at the rate of Rs. 5/- per quintal in terms of the provisions contained in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hment. The orders passed by the Assistant Commissioner, pursuant to de novo proceedings, were challenged before the Commissioner (Appeals). The Commissioner (Appeals) in his impugned order dated 23-7-1999, disagreed with the findings of the Assistant Commissioner holding that, the cess was recoverable from the respondents. The said finding of the Assistant Commissioner has gone beyond the terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Central Excise (Appeals), on the grounds that an endorsement of payment under protest does not mean that, the respondents have followed the procedure contained in Rule 233B of the Central Excise Rules, 1944. Therefore, the findings of the Commissioner (Appeals) regarding the inapplicability of principles of unjust enrichment have become final. 5. Heard both sides. 6. I hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersignature on the said challan. Therefore, the endorsement of a protest remark on the challan itself is a compliance to claim the payment as that under protest. 7. Apart from the above, the requirement of Rule 233B had been substantially complied with inasmuch as there is an endorsement on the challan from the range Superintendent as being a party to the said protest. If there was any deficienc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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