https://www.taxtmi.com/caselaws?id=88612 Penalty imposed under an Order-in-Original was held not refundable merely because the underlying duty demand was later refunded pursuant to an ad hoc Central Excise exemption. The refund of duty flowed from the exemption and did not set aside the original adjudication or undo the finding of liability on which the penalty rested. As no appeal had been filed against the Order-in-Original within time, that order had attained finality, and the exemption did not extinguish the penalty or erase the offence already recorded. The penalty refund claim was therefore rejected. en-us Fri, 27 Mar 1998 00:00:00 +0530 Tue, 20 Sep 2011 11:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88612 Penalty imposed under an Order-in-Original was held not refundable merely because the underlying duty demand was later refunded pursuant to an ad hoc Central Excise exemption. The refund of duty flowed from the exemption and did not set aside the original adjudication or undo the finding of liability on which the penalty rested. As no appeal had been filed against the Order-in-Original within time, that order had attained finality, and the exemption did not extinguish the penalty or erase the offence already recorded. The penalty refund claim was therefore rejected. Case-Laws Central Excise Fri, 27 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88612