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LGW Limited Versus Union of India & Others

Disallowance 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 .....

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signment under consideration have also not been alluded to or identified. Therefore, the impugned order is set aside. - Decided in favour of petitioner - W. P. No. 567 of 2009 - Dated:- 15-9-2016 - Debangsu Basak, J. For the Petitioner : Mr. Abhratos .....

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ision under Section 35EE of the Central Excise Act, 1944. Learned Senior Advocate for the petitioner has submitted that, the revisional authority had failed to appreciate that, the revisional authority in an earlier consignment has negated the conten .....

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Excise were dealt with in respect of the earlier consignment by the revisional authority, against the department. That being the position, the impugned order ought to be set aside. Learned Advocate for the department has submitted that, the petition .....

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rival contentions of the parties and the materials made available on record. The first petitioner is a merchant exporter. It had submitted claims for rebate in respect of goods exported to Bangladesh. Apparently, the petitioner had exported diverse .....

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t, the goods exported by the respondents were manufactured by the Steel Authority of India Limited and was cleared on payment of Central Excise Duty. It has also noted that, relevant ARE forms bear the Customs endorsement to the effect that, the good .....

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present case also, the goods manufactured by SAIL were exported. The petitioner had applied for rebate. The rebate was disallowed. Against the order disallowing the rebate, the petitioner had filed an appeal. The appeal was allowed by the Commissione .....

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