2005 (8) TMI 607

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..... t on behalf of the appellant accordingly I have heard the ld. JDR and have gone through the impugned order. 2. The appellants were originally issued a show cause notice, which culminated into an order passed by Assistant Commissioner confirming demand of duty of Rs. 3,05,164/- and imposing personal penalty of Rs. 1000/-. The appellant filed an appeal thereagainst before Commissioner (Appeals) an .....

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..... al s decision in the case of Equipment Conductors and Cables Ltd. v Commissioner of Central Excise, New Delhi [2002 (144) E.L.T. 643 (Tri. - Del.)]. 3. I agree with the appellants contention that the duty having been deposited by them in cash in terms of the provisions of Section 35F was required to be refunded to them in cash only, on success of their appeal, especially when the appellants wer .....

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