9911796707
TMI Blog2010 (8) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... . Rao, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The time chart furnished by the ld. Vice-President of the appellant firm is reproduced below, which reflects the dates of various events relevant to this case :- S. No. Events Date Demand confirmed 1. Rs. 1,20,20,519 18-7-96 Rs. 42,79,600 27-12-96 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were made on 13-1-98 ad 27-3-98 and the lower appellate authority's order dropping the demand was passed on 12-5-98. It is settled law that duty paid pending appeal is in the nature of duty payment under protest. Moreover, the department filed an appeal against the lower appellate authority's order and that came to be decided in favour of the appellants only on 30-5-03, dismissing the department's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard in favour of the appellants and there is no appeal against such finding, by the department. Hence, we allow the appeal of the appellants setting aside the order of the lower appellate authority on the ground of limitation and direct the authorities below to grant consequential benefits to the appellants. The appeal is allowed. (Operative part of the order pronounced in the open Court on 3- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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