(1.) By way of this petition under Article 226 of the Constitution of India, petitioners have prayed for an appropriate writ, direction, order quashing and setting aside the impugned order dated 03.10.2012/08.10.2012 passed by the Revisional Authority Joint Secretary, Government of India and to hold and declare that the petitioner is eligible to get the rebate claim.
(2.) That the petitioners established their unit at village Nani Chirai manufacturing Plastic Packaging Products like HDPE/PP, Woven Fabrics, HDPE/PP Woven sacks and bags, FIBC bags etc. and availed the benefit of area based exemption Notification No.39/2001CE( NT) dated 31.07.2001. That the petitioners established their unit on and from 31.07.2001.
(3.) 0 Shri Dhaval Shah, learned advocate appearing on behalf of the petitioners has vehemently submitted that the Revisional Authority has materially erred in holding that the rebate claim is not admissible to the petitioners.