https://www.taxtmi.com/caselaws?id=266023 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. en-us Tue, 02 Jun 2015 00:00:00 +0530 Tue, 14 Jun 2016 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266023 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. Case-Laws VAT and Sales Tax Tue, 02 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266023