2004 (11) TMI 399

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....pondent. [Order]. -  After hearing both the sides, it is seen that the order was passed by Commissioner of Central Excise, Nagpur in de novo proceedings where in redemption fine was imposed as Rs. 60,000/-. Inasmuch as in the first round of litigation, the redemption fine was higher, the appellant claimed the refund of the balance amount of fine earlier deposited by them. The same was sanct....