RAJ PETRO SPECIALITIES Vs. UNION OF INDIA

JUDGEMENT

(1.) AS common question of law and facts arise in both these petitions, they are disposed of by this common judgment and order.

(2.) IN both these petitions, the respective petitioners have challenged the impugned orders passed by the Revisional Authority quashing and setting aside the order passed by the Commissioner of Income Tax (Appeals) and denied the rebate due and payable to the respective petitioners under Rule 18 of the Central Excise Rules, 2002 [hereinafter referred to as "Rules"] solely on the ground that along with the application for rebate of duty, the respective petitioners have not produced the original copy of ARE1 forms.

(3.) HRI Paritosh Gupta, learned advocate appearing for Shri Paresh Dave, learned advocate has appeared on behalf of the respective petitioners and Shri R.J. Oza, learned counsel has appeared on behalf of the Department in Special Civil Application No.1265/2013 and Shri Gaurang Bhatt, learned Central Government Standing Counsel has appeared on behalf of the Department in Special Civil Application No.17481/2012.