TMI Blog2011 (3) TMI 1743X X X X Extracts X X X X X X X X Extracts X X X X ..... hitra Kamble, for the Respondent. ORDER P.C. : Heard. Rule returnable forthwith. 2. By consent the Petition is taken up for final hearing. 3. The Petitioner has challenged the order of the Appellate Committee dated 8th September, 2010 whereby the appeal filed by the Petitioner against the order-in-original dated 8th June, 2009 has been dismissed. 4. The Petitioner is a 100% Exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted on 26th November, 1999, mainly on the ground that the permission for DTA sale was erroneously granted by taking into account physical exports as also deemed exports instead of restricting it to physical exports only. 6. By an adjudication order dated 8th June, 2009 the Development Commissioner confirmed the demand and further imposed penalty on the Petitioner. Appeal filed by the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case also the Development Commissioner has sought to rectify/review his own order, that too after the original order was fully implemented. Moreover, it is not the case of the Revenue, that the original order was passed on account of fraud or misrepresentation on the part of the Petitioner. 8. In these circumstances the impugned order-in-original dated 8th June, 2009 as also the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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