2009 (3) TMI 748

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..... Heard the learned SDR and perused the record. Nobody appeared on behalf of the appellants on 27-2-2009 in spite of notice. The case was earlier posted for hearing on 22-1-2009. On that date also, the appellants did not attend in spite of notice. Hence, the case is taken up for disposal on merits on the basis of the material available on record and the arguments advanced by the learned SDR. 2. Th .....

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..... s contended that they made a remark in the RT12 also that the duty so paid is under protest. The appellants stated that on 21-12-1998 at 14.18 hrs., a letter No. J/F/045/98 was faxed by them to the Divisional Assistant Commissioner of Central Excise giving details of the payment and their paying duty under protest. They have filed copy of this letter with their appeal memo. At left hand top corner .....

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..... Therefore, the protest lodged by them in the form of remarks under protest in the PLA and the RT12 return is genuine. This is corroborated by the fax sent on 21-12-2008 at 14.18 intimating payment of duty under protest and giving the ground of protest as under : As demanded by Preventive Department, we are paying, differential excise duty for defective barrel clearance, which we had cleared a .....

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