1998 (3) TMI 334 - AT - Central Excise

Summary

The case involved a refund of penalty of Rs. 34,750 imposed on the appellant for various offense cases. The appellant was asked to pay Central Excise duty but later received a refund due to an adhoc exemption. The Commissioner (Appeals) denied the refund of penalty as the original orders were still in force. The Tribunal dismissed the appeal, agreeing with the decision to not refund the penalty amount.