1999 (12) TMI 84

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..... Standing Counsel Mr. M.R. Shah for the respondents. In this petition under Article 226 of the Constitution of India, challenge is against the order in the form of intimation passed by the Assistant Commissioner on 25-2-1999, whereby, the petitioner Company came to be notified that since the appeal of the petitioner pending before CEGAT was dismissed on 31-12-1998 there was no Section 95(ii)(c....

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....ortant aspect appears to have been not, seriously, examined and considered. Since the vital document is not considered and examined, which is likely to have a material bearing on the issue, it would be appropriate to remand the matter to respondent No. 2 for reconsideration of the declaration form in the light of the facts and circumstances brought on record. It would be also open for the petition....