https://www.taxtmi.com/caselaws?id=88613 Penalty imposed in the order-in-original was not refundable merely because the duty component had been refunded under an ad hoc exemption granted by the Central Government. The exemption affected only the duty portion and did not set aside the original adjudication or disturb the penalty findings. As no appeal had been filed against the order-in-original, it had attained finality on the penalty issue. The refund of penalty was therefore not admissible. 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=88613 Penalty imposed in the order-in-original was not refundable merely because the duty component had been refunded under an ad hoc exemption granted by the Central Government. The exemption affected only the duty portion and did not set aside the original adjudication or disturb the penalty findings. As no appeal had been filed against the order-in-original, it had attained finality on the penalty issue. The refund of penalty was therefore not admissible. Case-Laws Central Excise Fri, 27 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88613