https://www.taxtmi.com/caselaws?id=208272 The High Court remanded the proceedings back to the Revisional Authority for reconsideration in a batch of petitions challenging the allowance of rebate claims under Section 35EE of the Central Excise Act, 1944. The Court set aside the Revisional Authority's order, citing a misdirection and the need for a comprehensive reconsideration based on all evidence on record, without expressing any opinion on the merits. This decision followed detailed analysis of fraudulent activities, transaction nature, and challenges to the Revisional Authority's findings. en-us Mon, 27 Jun 2011 00:00:00 +0530 Thu, 05 Jan 2012 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208272 The High Court remanded the proceedings back to the Revisional Authority for reconsideration in a batch of petitions challenging the allowance of rebate claims under Section 35EE of the Central Excise Act, 1944. The Court set aside the Revisional Authority's order, citing a misdirection and the need for a comprehensive reconsideration based on all evidence on record, without expressing any opinion on the merits. This decision followed detailed analysis of fraudulent activities, transaction nature, and challenges to the Revisional Authority's findings. Case-Laws Central Excise Mon, 27 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208272