Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1996 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (10) TMI 230 - CEGAT, NEW DELHIExtract: .......re, we hold that the appellants are eligible for the amount in question as referred, and for their failure to follow prescribed procedure of filing a proper refund claim, a penalty, but at a lower level, will be justified. We, accordingly, reduce the penalty to Rs. 50,000/- (Rupees fifty thousand only). The appeal is disposed of in the above terms.
|