TMI Blog1989 (4) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... rial were raised. If this could not be said to be a protest one fails to understand what else it could be. It does not require much time to analyse the contents of the letter. An ordinary reading with common sense will reveal to anybody that the appellant was not accepting the liability without protest. We have no hesitation to hold that the letter was in the nature of protest. That being the position, the question of limitation does not arise for refund of the duty. The Appellate Collector and the Tribunal clearly stated that the only question agitated before them was the question of limitation. The order does not indicate that the counsel for the Department or the departmental representative raised any other question on merits. Indeed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollector's order :- "They based their claim on the Trade Notice no. 232/79 dated 29-10-1979 of Madras Collectorate declaring that the said cement is not the variety of cement requiring packing to prevent deterioration, and the cost of packing of such cement is not liable to be included in the assessable value. The ground on which the claim was made are not disputed in this appeal." 4. Thereafter, the appellant unsuccessfully approached the Customs, Excise and Gold (Control) Appellate Tribunal. Before the Tribunal also, only the question of limitation was put against the appellant. The Tribunal by its order dated July 25, 1984 has stated :- "Before us, the only question argued was the question of limitation. It was urged that the lette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... protesting against the levy or paying under protest. He also contended that if the letter is treated as a protest then the limitation prescribed under Rule 11 admittedly would not be applicable, but the Trade Notice issued by the Madras Collectorate on October 29, 1979 could not be given retrospective effect and, therefore, the matter should go back to the Tribunal for disposal on other questions. 10. We gave our anxious considerations to the rival submissions. A perusal of the letter dated June 11, 1974 clearly shows that all possible contentions which could be raised against the levy of duty on the value of packing material were raised. If this could not be said to be a protest one fails to understand what else it could be. It does not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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