https://www.taxtmi.com/caselaws?id=384445 The High Court of Rajasthan set aside the impugned order dismissing two revision applications under Rule 18 of the Central Excise Rules, 2002, due to delay and non-payment of fees. The Court criticized the Central Government's rejection of the petitioner's plea based on a Supreme Court judgment, finding it unjustified. The Additional Secretary's cavalier dismissal of the plea was also rebuked. The Court granted relief to the petitioner, emphasizing adherence to legal principles and due process in excise duty rebate matters. The revisional authority was directed to hear and decide the applications on their merits, ensuring compliance with fee payment requirements. en-us Sat, 20 Jul 2019 00:00:00 +0530 Thu, 21 Nov 2019 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384445 The High Court of Rajasthan set aside the impugned order dismissing two revision applications under Rule 18 of the Central Excise Rules, 2002, due to delay and non-payment of fees. The Court criticized the Central Government's rejection of the petitioner's plea based on a Supreme Court judgment, finding it unjustified. The Additional Secretary's cavalier dismissal of the plea was also rebuked. The Court granted relief to the petitioner, emphasizing adherence to legal principles and due process in excise duty rebate matters. The revisional authority was directed to hear and decide the applications on their merits, ensuring compliance with fee payment requirements. Case-Laws Central Excise Sat, 20 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384445