TMI Blog2019 (7) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... ether or not the petitioners made over the documents to the departmental representative as claimed, it would be appropriate to permit the petitioner to lead such evidence as are available to the petitioners, in accordance with law, before the revisional authority in respect of their claim on account of Special Economic Zone (SEZ) sale. The revisional authority will look into such evidence in accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. The revisional authority, ultimately, dealt with two of the issues and left the third issue unattended on the ground that, the petitioners failed to substantiate its claim. She submits that, documents relating to the third issue were made over to the departmental representative in the revisional proceedings. Unfortunately, such departmental representative was replaced by a new person. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m. Without going into the issue as to whether or not the petitioners made over the documents to the departmental representative as claimed, it would be appropriate to permit the petitioner to lead such evidence as are available to the petitioners, in accordance with law, before the revisional authority in respect of their claim on account of Special Economic Zone (SEZ) sale. The revisional authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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