JUDGMENT

Kapadia, J.-Being aggrieved by majority decision dated 5th January, 1996 of the Customs, Excise and Gold (Control) Appellate Tribunal, South Regional Bench at Madras in Appeal No. E/436/90/MAS, the original assessee has come by way of appeal under Section 35-L of Central Excise and Salt Act, 1944. By the impugned judgment and order, the assessee s claim for refund of Rs. 13,18,184.88 paid as differential duty on 6th April, 1987 in relation to period 1.3.1986 to 31.10.1986 came to be dismissed on the ground that it was paid voluntarily and suo motu and that the alleged protest was not in terms of Rule 233B of Central Excise Rules, 1944.

2. Appellants manufacture "Vulcanising Solution" at their factory in Madras. On 3rd March, 1986, appellants filed the classification list under sub-heading 4006.90 carrying rate of duty at 15%. The said list was approved on 10.7.86. Appellants paid the duty at 15% accordingly from 1.3.86 onwards, However, on 28.10.86 the Assistant Collector visited the appellant s factory and directed the appellants to give a revised classification list for the aforestated product under sub-heading 4005.00 carrying the rate of 40% advalorem and further directe