2015 (4) TMI 1148

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....BER 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 Rs. 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 app....

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....ial 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 sanctioned by the Assistant Commissioner. While doing so, he also relied upon the OIA passed by Commissioner....