TMI Blog2008 (9) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : B.S.V. Murthy, Member (T)]. The appellants are engaged independent processors/manufactures of man made fabrics processed falling under Chapter Heading No. 54 of Central Excise Tariff Act, 1985 (5 of 1986). They were working under compounded levy scheme during the period from 16-12-98 to 1-3-2000. At the material time, they were required to pay duty under Rule 96 ZQ of C. Ex. Rules, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gallery/penal patti amounting to Rs. 14,36,193/- under T.R. 6 challan during the relevant period. 3. In the meanwhile, several decisions of Appellate Tribunal Larger Bench of this Tribunal in the case of Sangam Processors Bhilwara Ltd. v. CCE, Jaipur reported in 2001 (127) E.L.T. 679 = 2001 (42) RLT 429 ( CEGAT-LB) held that the gallery is not aiding in the process of drying or heat-setting o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,79,414/- has been rejected as time barred since the same was not paid under protest. 6. We have considered the submission made by the learned Consultant for the appellants. We find that in this case, the appellant had challenged the provisional assessment which was finalized by the Deputy Commissione and succeeded. It is not disputed that refund claim related to the period for which provisional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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