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TMI Blog2015 (10) TMI 2085X X X X Extracts X X X X X X X X Extracts X X X X ..... al authority cannot be termed as perverse or vitiated by any error of law; no material irregularity which could be termed as resulting in manifest injustice – Decided against the Revenue. - Writ Petition No. 6672 of 2014 - - - Dated:- 9-3-2015 - S.C. Dharmadhikari and S.P. Deshmukh, JJ. Shri A.S. Rao, N.V. Kalantri, for the Petitioner. Shri V. Sridharan, Senior Counsel with Prakash Shah, for the Respondent. ORDER The Revenue has filed this writ petition under Article 226 of the Constitution of India by challenging the order passed by the revisional authority dated 8 July 2013 [2014 (303) E.L.T. 305 (GOI)] by which the revision application of the petitioner/applicant was dismissed. 2. The revisional authority confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e brand rate letters. Mr. Rao, would therefore, submit that the Order-in-Original should have not been confirmed and the appellate and the revisional authority have seriously erred in law in confirming the same. 4. We have perused the writ petition and all the annexures thereto, including the Order-in-Original. The appellate authority was of the view that show cause notice alleged that the assessee have misdeclared and suppressed the material facts. They seem to suggest that there was no rate fixed of drawback on All Industry rate basis of IC Engines. However, the appellate authority concluded that the goods exported are IC Engines. The application for fixation of brand rate of drawback falling under Rule 6 pertains to IC Engines only. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacture of export products. Thus, the findings of the Commissioner (Appeals) were held to be justified because the respondent assessee did not make any misdeclaration or suppressed the material facts. The findings of the Commissioner (Appeals) have also been confirmed in the light of the policies and which aim at encouraging exports. In the circumstances, the order of the revisional authority cannot be termed as perverse or vitiated by any error of law, apparent on the face of the record. There is no material irregularity and which could be termed as resulting in manifest injustice. In view of this conclusion, the writ petition has no merits and it is dismissed. No costs. 6. At the request of Mr. Prakash Shah two weeks time is giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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