2019 (6) TMI 693

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....br>Dr. Justice Vineet Kothari And Mr. Justice C.V. Karthikeyan For the Appellant : Mrs. P.Jayalakshmi for M/s. Mohammed Shaffiq For the Respondent : Mr.T.Pramodkumar Chopda JUDGMENT DR.VINEET KOTHARI, J. The Assessee M/s. Metallic Bellows (I) Pvt., Ltd., has filed the present Appeal aggrieved by the Order of the learned Tribunal dated 22.02.2011 whereby the learned Single Member of ....

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....d authority, but using the discretion of the authority concerned against the Assessee, the said documents were not taken on record. 2. The learned Tribunal upheld that action merely on the ground that the Assessee had experience of making such exports against the Advanced Licence obtained in the year 2004 also and therefore usage of the present Advanced Licence of the year 2006 could not have b....

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....atisfied that the approach of the learned authorities below as well as the learned Tribunal has been narrow and pedantic. They could not take a hyper technical view in the matter and even though a provision like Section 149 of the Act allowed such subsequent documents to be placed on record by the exporter, they have been rejected without assigning proper reasons therefor. The Assessee could have ....