MODI AKKALIES & CHEMICALS LTD. Vs. CCE, JAIPUR

JUDGEMENT

(1.) This matter has arisen for report of compliance with the direction issued by the Bench on 26.3.2001 for pre -deposit of an amount of Rs. 1 lakh for purposes of Section 35F of the Central Excise Act. Today, the appellant's letter accompanied by a certified extract of PLA showing deposit of the aforesaid amount has come on record. This document has been shown to the DR. The DR has pointed out that the deposit was made by the party "under protest", which , according to him, is unwarranted. I have also perused the PLA extract and found the submission of the DR to be correct. when the Tribunal issues a direction, after having heard both sides on merits, for pre -deposit of any amount for purposes of Section 35F of the Central Excise Act, there is no scope for the appellant to record "protest" inasmuch as a deposit under Section 35F would not attract andy of those provisions of the Act or the Rules which provide for payment of duty under protest. I, therefore, disapprove of the above action of the assessee. The appellant is directed to delete the endorsement "under protest" from the PLA and report the matter to the Bench on the next date of hearing. However, compliance with the direction for pre -deposit is noted and the appeal is directed to be posted for regular hearing in the due course of time. The stay application will stand posted to 20.6.2001 , on which day the appellant will report to the Bench as above.