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TMI Blog2006 (12) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... realize only on amount of demand - Appeal No. E/2587/05 - Final Order No. A/25/2007-WZB/Ah’ bad, - Dated:- 6-12-2006 - [Order]. - The appellants in the present appeal were engaged conversion of hot rolled patta/patti into cold rolled patta/patti, which was considered as amounting to manufacture and consequently a demand of Rs. 50,084/- was raised against them. The appellants paid Rs. 21,990/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- out of Rs. 21,990/- which was paid by them before issue of show cause notice and the balance Rs. 28,094/- was paid as pre-deposit during the pendency of their appeal before the Commissioner (A). The refund was sanctioned to them but the claim of interest on the refund amount was rejected on the ground that the duty was not paid under protest. 2.Ld. Advocate for the appellants submits that ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . v. Commissioner of Central Excise, Indore, 2003 (151) E.L.T. 576 (Tri. - Del.) and CESTAT decision in the case of Commissioner of Central Excise, Chennai II v. Rane Brake Linings Ltd., 2003 (158) E.L.T. 840 (Tri.-Chennai) in which it has been held that duty paid by filing an appeal before Commissioner (Appeals) to contest the adjudication order is payment of duty under protest. Similarly, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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