2011 (8) TMI 207

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....A WADHWA   The present appeal is being reheard in terms of the order passed by Hon ble High Court of Delhi vide which the earlier order of the Tribunal rejecting the assessee s appeal stands set aside and the remanded for reconsideration.   2. After hearing both sides, we find that the dispute lies in a narrow compass, as the only allegation made by the Revenue, which was earlier a....

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.... or consider the same. We are conscious of the fact that insofar as the issue regarding purported mistake in the export document concerned that is of purely factual findings of facts arrived at by the CESTAT in a particular manner. It is not for us to tinker with those facts in this appeal where we are concerned with the question of law. However, at the time same, we are of the opinion that the ef....

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....he CESTAT to discuss the aforesaid documents and arrived at a finding on that basis.   3. As is seen from the above observation of Hon ble High Court, the documents on the basis of which DGFT has issued redemption letter is required to be verified and enquiry to that effect is required to be undertaken. It is seen that the said enquiry form the DGFT can be made only at the departmental lev....