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2013 (12) TMI 21 - AT - Central ExciseEligibility for SSI Exemption under Notification No. 08/2003 - Value of clearances not beyond the limit - Clearance of refined oils and soap – Duty under Protest paid – Held that:- Whether there was any provision for payment under protest under law - No specific provision was brought to notice - where the payment under protest finds its place is in the Explanation to Section 11B(1) of Central Excise Act, 1944 - This proviso provides that the limitation of one year was not applicable where any duty has been paid under protest. This is contrary to the position existing under erstwhile Central Excise Rules, 1944. Earlier, there was a specific rule for payment under protest under Rule 233 of Central Excise Rules and this rule besides providing for payment under protest also gave the procedure to be followed briefly. However no such provisions exist under the law and either side could not bring any such provision to our notice. Whether a show-cause notice should have been issued for appropriation of the amount paid by the appellant under protest – Held that:- Once the appellant paid the amount and Department did not issue notice, the matter should have ended there - The appellants after making payment, wanted to convert it into a dispute and have asked the Superintendent concerned to issue a show-cause notice to them - The law does not contemplate this - the proceedings initiated by the Department were not required at all for appropriation and vacating the protest - the payment has attained finality after one year, appeal has no merit. When there is no contest of the demand or duty liability on merits and they are not in a position to say what documents are required by them or which provision of notification they do not understand, it is difficult to find fault with the procedure followed by the adjudicating authority who has given an opportunity of personal hearing and has passed an order outlining the provisions of notifications according to which appellant is liable to pay and hence has held that the payment made by them is proper and correct. Department has explained the notification provisions, informed the assessee in spite of the fact that the assessee did not explain why they were having an impression that they were not liable to pay and did give an importunity by giving personal hearing before appropriation to explain their case as to why they are eligible for exemption - The end is justice and show-cause notice is a means to that end – Decided against Assessee.
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