2005 (6) TMI 453

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....Shri N.V.B. Nair, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants' refund of Rs. 1,02,536/- stands rejected and on similar issue a demand of Rs. 1,84,996/- with penalty of Rs. 40,000/- are the amounts determined by the impugned order which are subject matter of these applications under Section 35F of the Central Excise Act, 1944. 2.After hearing both sides and....