1989 (10) TMI 149

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.... Notification 71/78 and in terms of that Notification they were eligible for the benefit of the total exemption upto Rs. 5 lakhs and thereafter, since the clearances in the year for specified goods viz. Carbondioxide were less than Rs. 13.75 lakhs, they paid duty. The appellants, however, paid duty even for the clearances which were within the Rs. 5 lakhs limit and claimed refund thereof later. Taking into account, however, the total quantum collected from the customers, the refund amount was modified and refund was sanctioned although for a lesser amount. The duty element which was collected from the customers in respect of the goods which were claimed to be eligible for the benefit of the Notification was reckoned for the purpose of arriv....

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.... 71/78, dated 1-3-1978 wrongly. This plea was not countenanced by the Tribunal in the proceedings in which the appellants went in appea1 as this plea could not be raised at the appeal stage. The learned Consultant pleads that inasmuch as the proceedings had acquired finality with the order of the Tribunal no penal proceedings could be drawn thereafter by the lower authorities. He further pointed out that no violation of any rule in the show cause notice has been set out warranting the levy of the penalty. He, therefore, has requested for setting aside the penalty of Rs. 100 levied on the appellants. 3. The learned Senior D.R. for the Department pleaded that in principle there should be objection to the institution of penal proceedings se....