TMI Blog2020 (7) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... it indicates a challenge by him on the demand of duty made by the department. Therefore it is for the department to pass appropriate assessment order considering the protest made by the assessee. In the present case, the decision of the Hon'ble Supreme Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [ 2019 (9) TMI 802 - SUPREME COURT] would not apply. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Today, when the matter came up for hearing, learned counsel Shri T. Sundaranathan appeared and argued the matter. It is submitted by him that the appellant had paid duty under protest and the same has been recorded in the Bill of Entry. Hence there is no requirement for the appellant to challenge the same by filing an appeal. The department ought to have issued an order as to whether they d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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