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TMI Blog1983 (12) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... nst Order-in-Appeal No. 612/75(HNR) passed by the Appellate Collector of Central Excise, Madras. This order arose from Order No. V/17/18/19/73-MPI dated 21-5-1974 passed by the Assistant Collector of Central Excise, Warangal. This appeal was heard on 24-11-1983 together with Appeal No. 34/75-C in which arguments were also given in respect of this appeal. 2. The Assistant Collector passed an ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of duty made applicable to map-litho paper. It was open to them to appeal against this assessment; by not doing so they forfeited the right to question the fixation of duty by the Assistant Collector. He goes on to say that clearances with the remark under protest would have some relevance if the grounds on which the protest was made, had been stated. A mere remark without stating the grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of ignorance on the part of the Assistant Collector is unconvincing; we think he has not dealt with the matter in the right spirit but has merely taken advantage of what appeared to him to be loopholes in the factory s case. We are satisfied that the protest was a valid protest and that the refund claim would not be hit by time bar. 5. The goods were map-litho paper and were re-assessed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f its grammage and because of its supposed indistinguishability from cartridge paper is wrong and we cannot permit it, certainly not in the way the lower authorities have done. A declaration given by an assessee must be examined, and declared to be false if it is false; but it cannot be changed simply because of a putative similarity to some other goods or because of a factor like weight or substa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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