9911796707
TMI Blog2011 (8) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... troversy - Held that: finding recorded by the revisional authority is based on non-consideration of the additional documents sent by the petitioner vide their letter dated 24-12-2007 - Decided in favor of the assessee by way of remand to revisional authority - 4759 of 2010 - - - Dated:- 3-8-2011 - A.M. Sapre and Narendra Kumar Jain, JJ. REPRESENTED BY : Shri Sanjeev Johari, for the Appellant. Shri Ravi Bhansali, for the Respondent. [Order]. With consent of the parties, the appeal is heard finally at this stage. 2. By filing this writ petition under Article 226/227 of the Constitution of India, the petitioner seeks to challenge the order dated 5-3-2010 bearing No. 195/279/07-RA-CX passed by Government of India, Ministr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside of the order dated 5-3-2010, remand the case back to the revisionary authority i.e. Joint Secretary to the Government of India for deciding the revision afresh in the light of our observations made infra. 7. It is essentially for this reason, we do not wish to embark upon the controversy involved on the merits while deciding this writ petition except to the extent what is necessary to sustain our order for remand. 8. The need to remand has occasioned for the reason that admittedly during pendency of the revision petition before the Government, the petitioner by their letter dated 24-12-2009 (Annex. P/9) had submitted additional documents in relation to the proof of export of the material which was subject matter of the controvers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iberty to the petitioner to file these documents again before the revisional authority after the remand of this case in case if they are not found in the record of Revisionary Authority. 10. Accordingly and in the light of the aforesaid discussion, the petition succeeds and is hereby allowed. The impugned order dated 5-3-2010 (Annex. P/10) passed by the respondent No. 1-4 is set aside by issuing writ of certiorari. The revision is restored to the file of Government of India i.e. Joint Secretary to the Government of India for deciding the same afresh in the light of what we have observed above. The revision shall be heard and decided strictly in accordance with law after taking into all documents already filed by the petitioner in addition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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