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2019 (7) TMI 1236 - CALCUTTA HIGH COURTDisallowance of Special Economic Zone (SEZ) sale - issue was not dealt on the ground of petitioners failed to produce documents in support of their claim - HELD THAT:- Without going into the issue as to whether or not the petitioners made over the documents to the departmental representative as claimed, it would be appropriate to permit the petitioner to lead such evidence as are available to the petitioners, in accordance with law, before the revisional authority in respect of their claim on account of Special Economic Zone (SEZ) sale. The revisional authority will look into such evidence in accordance with law, and if such claim stands substantiated, allow the same. The matter is remanded to the revisional authority for fresh consideration of such in accordance with law - petition allowed by way of remand.
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