2020 (3) TMI 455

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....v, Advocate.   Respondents Through: 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 amoun....

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....athered any other clinching evidence in the form of clandestine 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....

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....f the Central Excise Act, 1944. Therefore in all cases where the appellate authority 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 ....

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....erest." Counsel for the petitioner states that consequent upon the above order, the petitioner made an application dated 18.02.2019 demanding the refund of the amount as also an application seeking release of the bank guarantee. It is pointed-out that inspite of the applications, till date no action has been taken by the respondent, either rejecting or allowing the applications. Counsel for the....