2001 (6) TMI 388 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the Commissioner of Customs, Jaipur's order for recovery of excess drawback amount of Rs. 1,66,723 and imposed a penalty of Rs. 25,000 under Section 114(iii) of the Customs Act, 1962. The appeal against these orders was dismissed as the penalty was deemed justified despite the repayment of the excess amount.