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2019 (1) TMI 910 - GUJARAT HIGH COURTRectification of Mistake - the Tribunal held that order-in-original dated 27.2.2014 cannot be sustained for the reasons recorded in the order, however, in the interest of public exchequer, the Tribunal chose it fit to remand the matter to the authorities to ascertain as to whether Village ‘Antalia’ where the premises of the appellant is located was falling under the rural area so as to be eligible and justified in adopting the procedure and seeking exemption - Held that:- The plain and simple reading not only of the order impugned in the appeal proceedings dated 13.10.2015 but the order passed in rectification of mistake application dated 29.4.2016 would also clearly indicate that the Tribunal proceeded on the clear aspect as canvassed and not disputed by the authorities that the goods have actually been exported. The circular and the notification pressed into service unequivocally indicate that the petitioner would be entitled to exemption based upon the location of the manufacturing unit of the petitioner in which the specified goods were manufactured, and in the proceedings of Special Civil Application, when the competent authority has placed on record in unequivocal terms the aspect that the petitioner’s unit is located in rural area or is not located in the area which is prescribed in urban or mentioned areas then the entire controversy should rest and need not be probed further as would otherwise amounting to creating further complication, and thus, this court is of the considered view that the Tribunal also having recorded the unequivocal submission of the authorities qua the actual physical export and when having recorded its finding regarding unsustainability of the order-in-original dated 27.2.2014 the remanding of the matter in facile ground of public exchequer leaves much room to the comment upon. Suffice it to say that the said ground did not warrant in remanding of the matter and hence we are of the view that the said order itself was not sustainable and requires to be quashed and set aside - petition disposed off.
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