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2015 (4) TMI 1148 - CESTAT BANGALORE

2015 (4) TMI 1148 - CESTAT BANGALORE - TMI - Recovery - 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, th .....

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, TECHNICAL MEMBER For the Appellant : Shri B Seshagiri Rao, Advocate For the Respondent : Shri Mohd. Yusuf, Addl. Commissioner(AR) JUDGEMENT Per : ARCHANA WADHWA After dispensing with the condition of predeposit of dues to the extent of around ₹ 21 crores, we proceed to decide the appeal itself inasmuch as the issue involved in the appeal stand settled by the Hon ble Delhi High Court in the appellant s own case. 2. After hearing both the sides for some time, we find that the appellants ex .....

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OIA dt. 20/03/2012 allowed the appeals filed by the Revenue. The matter was taken up by the appellant before the revisionary authority, who also upheld the order of Commissioner(Appeals) but gave some partial relief to the appellant. In the meanwhile show-cause notices were issued to the appellant proposing to recover the erroneously granted rebate. The said show-cause notices stand adjudicated by the Commissioner, who vide his impugned order confirmed the demands by denying the rebate claim san .....

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