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TMI Blog2007 (8) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... ys later to date of payment – Refund allowed - 101/2005 - 941/2007 - Dated:- 14-8-2007 - [Order per : T. K. Jayaraman, Member (T)]. - Revenue has filed against the Order-in-Appeal No. 134/2004 (H-IV) Central Excise dated 30-9-2004 passed by the Commissioner of Customs and Central Excise (Appeals), Hyderabad. 2. The respondents had old stock of blades, which were marked at MRP of Rs. 3.50/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eved over the order of the Commissioner. 3. Revenue has contended that the respondent paid the duty on the old stocks at Rs. 4/- MRP w.e.f 17-3-1999 but submitted the letter of protest only on 27-3-1999. Therefore, the letter of protest is not applicable and the claim would be hit by time bar. The following case laws were relied on to hold that the protest will be effective only from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed up by letter dated 27-3-1999. Therefore it cannot be said that there was no protest and the protest letter given on 27-3-1999 is not applicable to the present case. He distinguished clearly the facts in the case of Andhra Pradesh Paper Mills v. Union of India cited supra in the grounds of appeal and said that the facts of that case are clearly distinguishable. In that case, after the clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the pack is Rs. 3.50/- it is not possible to sell at a higher price as contended by the revenue. Moreover no consumer would pay Rs. 4/- for a product when the label indicates Rs. 3.50/-. The grounds of appeal of the revenue cannot be sustained. In these circumstances, we reject or dismiss revenue's appeal and uphold the impugned order. (Pronounced in open Court on 14-8-2007) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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