2008 (10) TMI 497

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..... Shri A.K. Sharma, JDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. -  Shri N.K. Chowdhury, learned Advocate appearing for the Appellant submitted that the Authorities below misconceived that the Appellant is not entitled to any relief since it has exported goods from a port other than the jurisdictional Commissioner when there was no contrary finding on the export act....

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....the record. Although the matter was fixed for hearing of the Stay Petition today, in view of the small question involved in the Appeal, dispensing pre-deposit, the Appeal itself is disposed by this common Order. 4. The only point that comes for consideration in this appeal is whether without presence of any contrary material, the procedural irregularity shall be a bottleneck to rendering s....