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2022 (7) TMI 1411 - CALCUTTA HIGH COURTBenefit of concessional rate of duty - It is the case of the petitioner that initially when the impugned adjudication order was passed, petitioner’s declaration under Form-‘C’ and other documents were not accepted against interstate sales at concessional rate in the return filed by the petitioner’s dealer in its regular course of business - impugned adjudication order dated 1st September, 2011 was further challenged before the three forum i.e. before the appellate authority, revisional authority and thereafter by way of review and all the four authorities below considering the materials/documents produced before them did not accept the claim of the petitioner. HELD THAT:- It is not a case in this writ petition that the impugned orders were passed either in violation of principle of natural justice by denying the petitioner any opportunity of hearing before the authorities or the impugned orders have been passed by the authority who have got no jurisdiction or constitutional validity of any vires of any provision of law is involved in this writ petition. The whole case of the petitioner is based on material evidence and which have been appreciated by the four authorities below and in exercise of constitutional writ jurisdiction of this Court under Article 226 of the Constitution of India, it would not be proper to interfere with the impugned orders which are based on finding of facts and based on material evidence and this writ court cannot substitute the findings of the authorities below. Petition dismissed.
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