1997 (10) TMI 117 - AT - Central Excise

Summary

The appeal by the department was against the order-in-appeal passed by the Collector of Central Excise (Appeals), Madras. The department argued that the respondent did not comply with Rule 233B for payment of duty under protest. The Tribunal held that the respondent followed the procedure correctly by paying duty under protest and dismissed the appeal. The Supreme Court also upheld the Tribunal's decision.