2014 (12) TMI 1131

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.... of India dated 30th April, 2012, dismissing the Revision Application under section 35EE of the Central Excise Act, 1944. The Revision Application was directed against the order passed in Appeal by the Commissioner of Central Excise, Raigad dated 31st May, 2010. 2) Mr. Jetly appearing on behalf of the Petitioner submits that both the Appellate and the Revisional Authority have failed to exercise the jurisdiction vested in them by law and particularly to satisfy themselves about mandatory pre-condition. The Respondent failed to satisfy mandatory pre-condition. That mandatory pre-condition was, whether the goods which are supposed to have been exported and in relation to which the rebate claim arises were indeed the same. The goods which w....

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.... Petition be allowed. 3) Mr. Sridharan-learned Senior Counsel appearing for the Respondent, on the other hand, supports the concurrent findings in the order of the Appellate Authority and that of the Government. He submits that the Writ Petition is not a continuation of the proceedings so as to enable this Court to reappreciate and reappraisal the factual findings. The Writ Petition be therefore dismissed. 4) With the assistance of the learned Counsel appearing for both sides, we have perused the Writ Petition and all the three orders. While it is true that the issue was essentially one of the mandatory requirements being fulfilled, namely, whether the goods which have been removed from the warehouse have indeed been exported or not. ....

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....h were satisfied about the identity of the goods claimed under the respective ARE1. Merely because there are no identification marks and batch numbers does not mean that the goods were not identical. If the goods involved are "controlled substance" under the Narcotic Drugs and Psychotropic Substances Act, 1985 and subject to the Control Order framed thereunder, then, the requisite details with regard to compliance of that Control Order have also been referred to. The copies of the consignment notes in relation to the goods were submitted to the Narcotics Control Bureau and the Central Bureau of Narcotics. Thus, there is complete material to establish the identity of the goods. Meaning thereby, there is no distinction or difference noted in ....