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TMI Blog2019 (9) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the opinion that a perusal of such records while exercising the revisional jurisdiction by this court and taking a decision on the basis of such records may not be proper. The interest of justice could be served if the revision petitioner is given liberty to produce the original documents before the Tribunal. For the said purpose, we are inclined to remand the matter for a fresh consideration and disposal by the Tribunal. The appeal is remanded to the Tribunal for fresh consideration and disposal - Appeal allowed by way of remand. - OT. Rev. No.76 OF 2019 - - - Dated:- 13-8-2019 - MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The PETITIONER : ADVS. SRI. HARISANKAR V. MENON AND SMT. MEERA V. ME ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aimed was rejected. 3. The revision petitioner filed appeal before the Deputy Commissioner (Appeals). But the order of the assessing authority was confirmed by observing that the revision petitioner had failed to produce the invoices having the seal of the Customs Authorities of India, in order to prove that the goods were exported to Nepal. It was found that the documents produced are that of the Nepal Customs Authorities and that no documents from the Customs Authorities of India were produced. It was also found that, since the assessee failed to produce the correct and complete documents in order to prove the actual export, the order of the assessing authority has to be upheld. 4. In the Second Appeal file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal. For the said purpose we are inclined to remand the matter for a fresh consideration and disposal by the Tribunal. 6. Hence, the above revision petition is hereby allowed. The impugned order passed by the Kerala Value Added Tax Appellate Tribunal Additional Bench, Ernakulam in TA(VAT) No.398 of 2016, dated 17.12.2018 is hereby set aside. The appeal is remanded to the Tribunal for fresh consideration and disposal. It is made clear that the Tribunal shall afford opportunity to the revision petitioner to produce the originals of the documents available. The Tribunal shall deal with the matter afresh on the basis of all the documents produced, including the originals which will be produced by the revision petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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