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2017 (8) TMI 807 - GUJARAT HIGH COURTInter-state or intra-state sale - penalty - the revisional authority passed an order dated 23.04.2015, in which, she set aside the appellate order only on the ground that the communication dated 26.11.2010 was not an appealable order. If at all the petitioner was aggrieved by the action of the departmental authorities, he should have preferred appeal against the order dated 04.12.2010 - Held that: - We may recall, in the notice for revision, the revisional authority raised two grounds. One was of the maintainability of the appeal and the other was on the merits of the appellate order. The revisional authority having held that the appeal itself was not maintainable, refused to elaborate on the merit of the order. When we are of the opinion that the appeal was maintainable and that the revisional authority therefore committed an error in reversing the appellate order on the ground of maintainability, we must restore the proceedings before the revisional authority for decision on merits. For such purpose, the revisional order shall have to be set aside. For the same reason the order passed by the Tribunal confirming the revisional order shall also go. The proceedings are restored before the revisional authority - petition allowed - decided in favor of petitioner.
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