https://www.taxtmi.com/caselaws?id=96224 Penalty remained sustainable in rectification proceedings because the final order, while setting aside the duty demand, also upheld confiscation of the goods; the request to delete the penalty was therefore rejected. A pre-deposit made for hearing the appeal became refundable once the appeal was decided in favour of the assessee, and refund was directed. The rectification application thus failed on the penalty issue, while the refund claim succeeded, resulting in a partly allowed outcome. en-us Fri, 08 Jun 2001 00:00:00 +0530 Tue, 20 Dec 2011 11:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96224 Penalty remained sustainable in rectification proceedings because the final order, while setting aside the duty demand, also upheld confiscation of the goods; the request to delete the penalty was therefore rejected. A pre-deposit made for hearing the appeal became refundable once the appeal was decided in favour of the assessee, and refund was directed. The rectification application thus failed on the penalty issue, while the refund claim succeeded, resulting in a partly allowed outcome. Case-Laws Central Excise Fri, 08 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96224