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2016 (9) TMI 983 - CALCUTTA HIGH COURTDisallowance of rebate - goods manufactured by SAIL were exported - petitioner had allegedly committed procedural lapses which was condoned on the earlier occasion - validity of Revision order under Section 35EE of the Central Excise Act, 1944 - Held that:- the revisional authority has not found that, the petitioner did not export Central Excise Duty Paid goods out of India, or that the relevant ARE forms do not bear the appropriate customs endorsements. The alleged procedural lapses for the consignment under consideration have also not been alluded to or identified. Therefore, the impugned order is set aside. - Decided in favour of petitioner
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