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2015 (4) TMI 1148 - AT - Central ExciseRecovery - Rebate sanctioned - export of P&P medicaments - Held that: - the present demands by the Commissioner are consequential demands raised by the Revenue for recovery of the rebate claims already sanctioned, in the light of acceptance of Revenue appeals by Commissioner(Appeals) and revisionary authority. As the said two orders passed by Commissioner(Appeals) as also by the revisionary authority stand set aside by the Hon’ble Delhi High Court, the consequential demands raised by the Revenue no longer survive. We also take note of the specific order of the Hon’ble High Court of Delhi setting aside the consequential demands. As such, it is safe to conclude that the impugned order has become non est, in the light of the Hon’ble High Court of Delhi’s order. The same is accordingly set aside and appeal is allowed.
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