Revisional power upheld where documents showed intra-country movement, and the restored penalty in check-post proceedings was sustained.

Section 64(1) empowered the revisional authority to call for and examine an order prejudicial to revenue and, after hearing the assessee, pass appropriate directions. On the documents produced, the consignor and consignee were Indian entities and the invoice and delivery note supported an intra-country movement of goods, so the claim of direct export was not accepted. The Additional Commissioner was therefore justified in invoking revisional powers, setting aside the appellate order, and restoring the penalty imposed in the check-post proceedings.

---

---

Issues: Whether the Additional Commissioner was justified in invoking revisional powers under Section 64(1) to set aside the appellate order and restore the penalty imposed in the check-post proceedings.

Analysis: The documents produced by the assessee showed the consignor and consignee as Indian entities, and the invoice and delivery note supported a conclusion that the movement of goods was an intra-country transaction. On that material, the claim that the goods were directly exported could not be accepted. Section 64(1) empowered the Additional Commissioner to call for and examine an order prejudicial to the revenue and pass appropriate orders after giving an opportunity of hearing. The revisional authority was therefore within jurisdiction in interfering with the appellate order and restoring the original penalty.

Conclusion: The invocation of revisional power was upheld and the restored penalty was sustained, against the assessee.

---