2001 (6) TMI 273 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected an application to rectify a mistake in a final order, maintaining a penalty of Rs. 1 lakh due to confiscation of goods. The Tribunal directed the refund of Rs. 8 lakhs deposited for hearing the appeal, as the appeal was decided in favor of the assessee. Compliance was to be reported within two months.