TMI Blog2016 (8) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... rotest has been written to Superintendent of Customs and not to Superintendent of Excise - Held that:- I find that the letters dated 26/03/2008 and 03/07/2009 were addressed to the Superintendent of Excise & Customs and to the Commissioner of Central Excise, respectively. I find that the letters are in the nature of protest though the word protest has not been mentioned in the said letters. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit held to be admissible to them. The said claim was rejected by the lower authorities on the ground of limitation. Aggrieved by the said order, the appellants are in appeal before the Tribunal. 2. The learned Counsel for the appellant argued that duty was paid by them under protest as can be seen from the letter dated 26/03/2008 wherein they had specifically stated that the cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered in the said explanation. 3. The learned AR argued that the letter of protest has been written to Superintendent of Customs and not to Superintendent of Excise. He also relied on the impugned order. 4. I have gone through the rival submissions. I find that the letters dated 26/03/2008 and 03/07/2009 were addressed to the Superintendent of Excise Customs and to the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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