9911796707
TMI Blog1998 (3) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... t case is refund of penalty of Rs. 34,750/- imposed on the appellant on account of several offence cases booked against the appellant. As a result of adjudication of the case, the appellant herein were asked to pay Central Excise duty of the following amounts :- 1. Rs. 5,83,471.25 2. Rs. 11,35,850.54 apart from imposition of penalties totalling the aforesaid amount. 2. Later on, the refund o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants were free from Central excise Control altogether as has been contended by the appellants. The registration and other procedural requirements of Central Excise does not get effected by the adhoc exemption. So the offence already committed does not get washed out by the adhoc exemption order unless it is quashed in appeal. But no appeals against the orders have been filed. The appeals cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the duty was refunded not on account of any order from the appellate authority against the Orders-in-Original. Refund of duty was given only on account of an adhoc exemption order issued by the Central Government in an exercise of its powers under Section 5A(ii). He, therefore, submits that the Order-in-Original has become final insofar as in respect of both penalty and duty, since no appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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