TMI Blog2005 (11) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... er]. This is a Revenue Appeal against OIA No. CEX.Xl/JMJ/106/ 916/NSK/APPEAL/2003, dtd 28-3-2003 passed by the Commissioner of Central Excise and Customs (Appeals), Nasik. The OIO clearly stated that the assessee had debited an amount of Rs. 4,77,917/- on 30-9-97 and claimed refund on 6-7-98 which is after a period of six months. It was also noted that the assessee did not follow the procedur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He has clearly noted that the circumstances disclosed from the correspondence between assessee and Revenue that the assessee was claiming the benefit and the amounts were deposited under insistence, then the words under protest is required to be taken into consideration. He has challenged the plea that there is necessity to follow Rule 233B. He also relies on the judgments in the case of Steel P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the officers. Therefore, he submits that all these judgments apply to the facts of the case and the order passed by the Commissioner in the light of the Tribunal ruling rendered in the case of M/s. Premium Soaps and Detergents (supra) is a correct order. 2. On a careful consideration, I notice that the assessee had cleared inputs for processing under Rule 57F(4) which were not received back ful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cited judgments, such deposits are treated as deposits made under protest . Further more, the Apex Court in the case of Mafatlal Industries Ltd. v. UOI [1997 (89) E.L.T. 247(S.C.)] has clearly ruled that if duty deposits are made during investigation, then it is to be construed as deposit made under protest. The order passed by the Commissioner is legal and proper and there is no infirmity in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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