EXECUTIVE ENGINEER WORKSHOP DIVISION M R ELECTRICITY BOARD Vs. COLLECTOR OF CENTRAL EXCISE MOR OFFICE RAIPUR M R

JUDGEMENT

(1.) This appeal raises the question whether the claim for refund of excise duty made by the appellant was barred by limitation under Section 11-B of the central Excises and Salt Act, 1944 (hereinafter referred to as "the Act"). The appellant is invoking the second proviso to Ss. (1 of Section 11-B which prescribes that the limitation of six months shall not apply where any duty has been paid under protest. The Customs, Excise and Gold (Control) Appellate tribunal (hereinafter referred to as "the tribunal") in the impugned judgment dated 8/12/1994 has not accepted the contention of the appellant that the payment was made under protest.

(2.) The facts, in brief, are as follows: the central Workshop of the M. P. Electricity Board (hereinafter referred to as "the Electricity Board") at Bhilai undertakes the fabrication of transmission line towers, sub-station structures and line hardware materials. On 29/11/1976, the Inspector, central Excise, Raipur addressed a letter to the Divisional Engineer at the central Workshop of the Electricity Board wherein it was stated:

(3.) In reply dated 30/11/1976, to the said letter the Divisional Engineer at the central Workshop of the Electricity Board stated: