2004 (11) TMI 399

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..... After hearing both the sides, it is seen that the order was passed by Commissioner of Central Excise, Nagpur in de novo proceedings where in redemption fine was imposed as Rs. 60,000/-. Inasmuch as in the first round of litigation, the redemption fine was higher, the appellant claimed the refund of the balance amount of fine earlier deposited by them. The same was sanctioned by the Assistant .....

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..... I fail to understand as to what is the bar in that case in refunding the same. Admittedly, the redemption fine has been reduced in de novo proceedings and appellant becomes entitled to refund of the higher amount deposited by them earlier. No specific orders are required by the Tribunal inasmuch as the order of the higher Appellate Forum is always with consequential relief flowing from the said o .....

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