2006 (5) TMI 427

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..... r]. - M/s. Carborundum Universal Ltd., had filed an appeal accompanied by an application for stay against the Order-in-Appeal upholding demand of duty of Rs. 86,009/-, penalty of Rs. 86,009/- and demand of appropriate interest. By an Order dated 8-4-2005 the appellants were directed to make a pre-deposit of Rs. 86,009/- towards duty amount and to report compliance by 13-5-2005. Recovery of other .....

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..... Counsel Shri C.M. Kannan has appeared for the appellants and submitted that the payment of Rs. 86,009/- had been made on 9-3-2005 with the endorsement on the GAR - 7 Proforma a month before the order for pre-deposit was made by the Tribunal. When the order for pre-deposit was made by the Tribunal the advocate was not able to inform the Tribunal about the deposit already made for want of instructi .....

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..... redeposited by the Tribunal a month later. As submitted by the advocate, it is not possible to remove the endorsement "under protest" from the challan. Considering his submission that the payment of Rs. 86,009/- may be treated to have been made "without protest" in terms of Section 35F, the application for restoration of appeal is allowed. (Dictated and pronounced in open Court)
Case laws, De .....

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