1998 (3) TMI 333 - AT - Central Excise

Summary

The case involved a refund of penalty of Rs. 34,750 imposed on the appellant for various offenses. The appellant was asked to pay Central Excise duty amounts totaling Rs. 5,83,471.25 and Rs. 11,35,850.54, along with penalties. A refund of duty was granted due to an adhoc exemption, but the refund of the penalty was denied by the Assistant Collector. The Commissioner (Appeals) also rejected the plea for penalty refund, stating that the penalties still subsisted as no appeals were filed against them. The Tribunal dismissed the appeal, agreeing with the decision that the penalty amount cannot be refunded.