2011 (8) TMI 931

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....dent. [Order]. -  With consent of the parties, the appeal is heard finally at this stage. 2. By filing this writ petition under Article 226/227 of the Constitution of India, the petitioner seeks to challenge the order dated 5-3-2010 bearing No. 195/279/07-RA-CX passed by Government of India, Ministry of Finance (Department of Revenue) (Annex. P/10) to this petition. 3. B....

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.... valid proof of export in respect of ARE-1 No. 433, dated 14-12-2004 and therefore, there is no infirmity in the impugned order-in-appeal and the same is upheld." 5. It is against this order, as stated supra, the writ petition has felt aggrieved and filed this writ petition under Article 226/227 of the Constitution of India. Notice of this petition was served upon the respondents i.e. Mini....

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.... the Government, the petitioner by their letter dated 24-12-2009 (Annex. P/9) had submitted additional documents in relation to the proof of export of the material which was subject matter of the controversy. It was the case of the writ petitioner that if these additional documents had been taken into consideration, then it would have proved that petitioner had exported the goods in question there....

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....is for this reason, we are inclined to remand the case to the revisional authority with a direction to the revisional authority to hear and decide the revision after taking into consideration the documents filed by the petitioner along with their letter dated 24-11-2009 to prove factum of export if they claim to have executed and which is subject matter of the controversy. 9. We are satisf....