2009 (5) TMI 958

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..... Per JYOTI BALASUNDARAM Brief facts of the case are that the assessees herein had not discharged duty liability on polyester chips captively consumed in the manufacture of polyester stable fibre during the months of September and October 1995. On 17.11.1995, they paid duty of ₹ 3,48,526/- on the captively consumed polyester chips. By order dated 5.3.1998, the amount of duty paid was appro .....

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..... hough the appellants did not lodge formal letter of protest in terms of provisions of Rule 233B of the Central Excise Rules, the appeal against the confirmation of duty is to be treated as protest, in the light of the Tribunal s order in Nice Foto Lab Vs. CC, Chennai [2002 (141) ELT 786 (Tri), CCE, Aurangabad Vs. BCL Forgings Ltd [2005 (192) ELT 922 (Tri.Mum)] and Overseas Trading Corporation Vs. .....

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