Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1997 (7) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (7) TMI 142 - SUPREME COURTWhether the letter dated November 30, 1976 sent by the Divisional Engineer, Central Workshop of the Electricity Board can be regarded as a protest against payment of excise duty for the purpose of second proviso to Section 11B of the Act? Held that:- The said letter has to be read as a whole in the context in which the requirement for obtaining licence was being insisted, namely, that the goods manufactured at the Central Workshop were leviable to excise duty under T.I. 68, which liability was disputed by the Divisional Engineer. The letter of the Divisional Engineer dated November 30, 1975 must, therefore, be construed to mean that protest was lodged in the said letter both against obtaining the licence as well as against liability to payment of excise duty. In these circumstances we are unable to agree with the Tribunal that payment of duty was not made under protest. On that view of the matter the impugned judgment of the Tribunal cannot he upheld and has to be set aside. Appeal allowed.
|