TMI Blog2009 (4) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... er : T.K. Jayaraman, Member (T)]. This ROM application is filed by the revenue in respect of the Final Order No. 968/08, dated 5-8-2008 [2009 (237) E.L.T. 517 (Tri.)] passed by this Bench. The following submissions have been made in the ROM: In the Gujarat Fertilizers case of the Tribunal, the facts involved are similar to the subject case. The assessees had not Submitted any lette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion under Section 11B of the Act. Similarly, in the case of Goodlass Nerolac Paints Ltd. v. CCE, Mumbai, which the jurisdictional Deputy Commissioner, Vizianagaram relied upon, the assessee reversed the credit in RG 23A Part II account with endorsement Under protest . However, the Tribunal held that when the provisions of Rule 233B have not been complied, it is to be treated as payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore it has been stated that the Tribunal has committed an error in giving the benefit of protest to the appellant. 3. On a careful consideration of the matter we find that the Tribunal in the case of CCE, Mumbai v. Piramal Spg Wvg. Mills - 2004 (175) E.L.T. 256 (Tri.-Mumbai) has clearly held that the absence of any letter of protest would not change the character of duty being paid under prote ..... X X X X Extracts X X X X X X X X Extracts X X X X
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