KOTA OXYGEN Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE facts in this case are that the appellants paid a sum of Rs. 30,621.60 on 12 -12 -1985 in pursuance of the order passed by Assistant Commissioner of Central Excise Division, Kota vide Order -in -Original dated 8 -11 -1985. They, further paid a sum of Rs. 56,306.22 + Rs. 2,000/ - on 3 -3 -1992 as duty and penalty respectively consequent to the Order -in -original dated 11 -9 -1991 passed by the same Assistant Commissioner Division, Kota.

(2.) THE related proceedings finally settled in the CEGAT Final Order No. 700/98 -A, dated 4 -5 -1998 in which the demand of Rs. 30,621.60 was set aside. The second proceedings were settled by CEGAT Final Order No.

(3.) IN pursuance of the above Orders of CEGAT, the appellants filed refund claims of Rs. 30,621.60 on 3 -6 -1998 and another claim of Rs. 26,718.88 on 12 -5 -1998.