R.S. INDUSTRIES (RM)LTD. Vs. CCE, JAIPUR

JUDGEMENT

(1.) The matter has come up today for reporting compliance with the direction dated 22.3.2001 for deposit of the duty amounts of Rs. 1,11,115/ - and Rs. 50,842/ -. Ld. Advocate, Sh. K.K. Anand for the appellants has today brought on record a certified extract of the relevant portion of the RG 23 -A Part -II register evidencing payment of the aforesaid amounts by way of appropriate debit entries. It is, however, noted that the payment has been made "UNDER PROTEST". When an appellant -assessee is directed by the Tribunal to make a deposit under Section 35F of the Central Excise Act, such a deposit is not governed by any of the provisions of the Act or of the Rules thereunder which govern payment of duty under protest. In view of this position, the above conduct of the present appellant is reprehensible. The appellant is, therefore, directed to delete from the above register the endorsement "UNDER PROTEST" and report compliance to the Bench. However, the compliance with the direction for deposit of the duty amounts is recorded and the appeal is posted for regular hearing to 13.8.2001. The appellant shall on that day report to the Bench, due compliance with the direction contained in this order.