https://www.taxtmi.com/caselaws?id=76217 The High Court allowed the petitions, directing the revisional authority to decide on the revision applications afresh within three months. The Court set aside the communication and order refusing reinstatement of revision applications, emphasizing the need for restoration and proper consideration of the petitioners' claims. The Commissioner (Appeals) was instructed to withhold decisions on rebate claims until the revision applications were resolved, ensuring fairness and due process. Costs were waived, and a copy of the judgment was to be placed in each connected petition, concluding the legal judgment involving rebate claims and procedural fairness. en-us Wed, 23 Sep 2009 00:00:00 +0530 Wed, 16 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76217 The High Court allowed the petitions, directing the revisional authority to decide on the revision applications afresh within three months. The Court set aside the communication and order refusing reinstatement of revision applications, emphasizing the need for restoration and proper consideration of the petitioners' claims. The Commissioner (Appeals) was instructed to withhold decisions on rebate claims until the revision applications were resolved, ensuring fairness and due process. Costs were waived, and a copy of the judgment was to be placed in each connected petition, concluding the legal judgment involving rebate claims and procedural fairness. Case-Laws Central Excise Wed, 23 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76217