TaxTMI 
TaxTMI 
2011 (6) TMI 315
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....nts has been allowed. This Petition forms a part of a batch of Petitions. In the first of the Petitions (Writ Petition No. 3956 of 2010), this Court by a judgment delivered today, has remanded the proceedings back to the Revisional Authority for reconsideration. 2. Prime Exports, the First Respondent, is a merchant exporter and filed rebate claims in respect of duty paid on goods manufactured by Muni Trade Private Limited, Globe Traders and Mansa Traders. The goods were exported through the Port of Mumbai. A deficiency memocumshow cause notice was issued to the First Respondent calling upon it to submit a copy of the acknowledgment of prior intimation given to the jurisdictional Superintendent with respect to clearance of goods from....
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....In this regard, besides relying on the findings arrived at by the Authorities below, counsel sought to place reliance on an order passed by the Commissioner of Central Excise dated 29 January 2010, in which there is a detailed account of the modusoperandi which was followed in obtaining rebate on the basis of a fraud purported on the Revenue. 4. On the other hand, counsel appearing on behalf of the Respondent submitted that the findings which were arrived at by the Revisional Authority are justified and the order dated 29 January, 2010, was not before the Revisional Authority when it passed the impugned order. 5. In the impugned order, the Revisional Authority has held as follows. "In the orderinoriginal and order an....
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....umption which underlies the impugned order of the Revisional Authority is that there was no allegation of a want of bonafides in so far as the transaction of the First Respondent is concerned. In this regard, we find merit in the contention of counsel appearing on behalf of the Petitioner that this is factually not correct. With the assistance of counsel, we have perused the order of the Commissioner of 29 January 2010, by which the activities of several entries involved in fraudulent claims for rebate were scrutinized. As a matter of fact in the order of the Commissioner, there is a reference to the statement of the Export Assistant of the First Respondent recorded on 4 May 2006. The brother of Shri Anuj Murarilal Agarwal stated that all t....