2020 (3) TMI 455

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....rough: None O R D E R C.M. No.8347/2020 (exemption) Exemption allowed, subject to all just exceptions. Application stands disposed of. W.P.(C) No.2390/2020 The petitioners pray for a direction to the respondents to refund the pre-deposit amount of Rs. 25 lacs that was made by the petitioner No.1 on 27.05.1998 and 30.09.1998 ; as also the amount of Rs. 60,000/- deposited by petitioner No.2 o....

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....ndestine purchase of raw material, excess production details, details of unaccounted dispatch by regular transporters, excess power consumption, etc. Consequently, we set aside the duty demand and penalty confirmed by the ld. Commissioner against M/s Batra Henlay Cables. Since we have set aside the entire duty demand, we also set aside penalty against Sh. Brajesh Batra. 11. The appeals are accor....

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....hority has decided the matter in favour of the appellant, refund with interest should be paid to the appellant within 15 days of the receipt of the letter of the appellant seeking refund, irrespective of whether order of the appellate authority is proposed to be challenged by the Department or not. (iii) If the Department contemplates appeal against the order of the Commissioner (A) or the order....