TaxTMI 
TaxTMI 
1998 (3) TMI 334
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.... [Order]. - The question involved in the present case is refund of penalty of Rs. 34,750/- imposed on the appellant on account of several offence cases booked against the appellant. As a result of adjudication of the case, the appellant herein were asked to pay Central Excise duty of the following amounts :- 1. Rs. 5,83,471.25 2. Rs. 11,35,850.54 apart from imposition of penalties t....
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....exemption order cannot be stretched to the extent that the appellants were free from Central excise Control altogether as has been contended by the appellants. The registration and other procedural requirements of Central Excise does not get effected by the adhoc exemption. So the offence already committed does not get washed out by the adhoc exemption order unless it is quashed in appeal. But no ....
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....ty. 6. Opposing the contention, the learned JDR Shri A.M. Tilak submits that the duty was refunded not on account of any order from the appellate authority against the Orders-in-Original. Refund of duty was given only on account of an adhoc exemption order issued by the Central Government in an exercise of its powers under Section 5A(ii). He, therefore, submits that the Order-in-Original has....