ORDER : Learned counsel for the respondents acknowledges that the controversy in hand has been adjudicated upon by this Court in Civil Appeal No.5592 of 2008 and connected matters (Commr.of Income Tax-VII, New Delhi v. Punjab Stainless Steel Industries) decided on 05.05.2014.[reported at (2014) 103 DTR (SC) 49 : (2014) 268 CTR (SC) 113-Ed.]. 2. In view of the above, the instant applications are allowed and the civil appeals are disposed of in terms of the judgment rendered by this Court in Civil Appeal No.5592 of 2008 and connected matters (Commr.of Income Tax-VII, New Delhi v. Punjab Stainless Steel Industries) decided on 05.05.2014.