2012 (2) TMI 290

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..... sed by the High Court of Delhi in CEAC No.12/2010 dated 17.01.2011.   3. The Adjudicating Authority, while deciding the issue whether exemption should be granted to the Respondent-Assessee under Notification No.1/93 dated 28.02.2003 had denied the claim of the Assessee. Aggrieved by that, the assessee had carried the matter by filing an appeal before the First Appellate Authority. The appeal .....

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..... he interim passed by CESTAT and not the final orders against which the appeal had been preferred by the Revenue before the High Court.   6. In the absence of the order passed by the CESTAT on merits, which has been affirmed by the High Court, it would not be proper for us to decide the lis between the parties. Further, we would be handicapped while appreciating the stand of the Assessee as w .....

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