2016 (9) TMI 983

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.... the Respondents : Mr. Bhaskar Prasad Banerjee, Advocate ORDER Debangsu Basak, J. The petitioner has assailed an Order bearing No. 12/08 dated December 16, 2008 passed on revision under Section 35EE of the Central Excise Act, 1944. Learned Senior Advocate for the petitioner has submitted that, the revisional authority had failed to appreciate that, the revisional authority in an earlie....

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....ontentions of the parties and the materials made available on record. The first petitioner is a merchant exporter. It had submitted claims for rebate in respect of goods exported to Bangladesh. Apparently, the petitioner had exported diverse consignments to Bangladesh. In one of such consignments, the issue with regard to the identity of the goods was raised. The issue was settled by an Order d....

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....ppeal. The appeal was allowed by the Commissioner (Appeals-I), Kolkata. Against the same, a revisional application was filed by the department. The revisional application was allowed by the impugned order. The ground for allowing the revisional application is that, the respondent had allegedly committed procedural lapses which was condoned on the earlier occasion, consequently the petitioner is no....