2013 (10) TMI 1241

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..... f the appellant that a favourable decision taken by the Commissioner with reference to their Gandhar unit should be taken as a deemed protest for the appellants unit is not acceptable as each registered unit is a separate legal entity so as payment of duty is concerned - it cannot be held that duties were paid under protest by the appellant - Commissioner (Appeals) has correctly rejected the appea .....

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..... ase of proceedings initiated against their plant situated at CPF, Gandhar on an issue with reference to duty liability on the quantity of NGL/ Naphtha reprocessed/ spiked with crude oil at Gandhar unit. 2. Shri S. Suriyanarayanan, learned Advocate appearing on behalf of the Appellant argued that a favourable order passed by Commissioner with reference to their Gandhar Unit also makes them entitl .....

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..... d of duty payment is June 2000 to October 2005, which is clearly made after a period of one year from the payment of duty. Argument of the appellant that a favourable decision taken by the Commissioner with reference to their Gandhar unit should be taken as a deemed protest for the appellants unit is not acceptable as each registered unit is a separate legal entity so as payment of duty is concer .....

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