Held that  section 253 of the Act prescribes the appeal fees an assessee has to remit while filing an appeal before the Tribunal. According to clause (d) of sub-section (6) of section 253 of the Act, while filing a penalty appeal before the Tribunal, the assessee need to have remitted Rs. 500 for an appeal. Therefore the Assessing Officer was to refund the excess fee paid either by way of adjustment against the outstanding demand, if any, or by way of grant of refund within a reasonable period.(AY.2010-11)