RIVAA EXPORTS Vs. GOVERNMENT 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. Both these special civil applications under Article 226 of the Constitution of India have been preferred by the common petitioners praying to quash and set aside the impugned common order F No. 485 to 538/09 -RS -CX in F No. 195/110 to 111/09 -RA dated 13.08.2010 in respect of 5 revision applications passed by the Joint Secretary, Government of India, Ministry of Finance (Department of Revenue), New Delhi, by which the revisional authority has dismissed the said revision applications.

(2.) THAT the common petitioner M/s. Rivaa Exports during 2004 -2006 was engaged in export of duty paid processed fabrics falling under Chapter 54 of the Central Excise Tariff. That it made certain exports of processed fabrics manufactured by Rivaa Textiles Industries Ltd. [hereinafter referred to as "processor"]. That the grey fabrics was purchased by the petitioner from M/s. Rivaa Exports Ltd. against Central Excise Invoices issued by supplier of grey fabrics in their name. These invoices were endorsed by the petitioner No. 1 M/s. Rivaa Exports in favour of the processor who took credit of duly reflected on the processor out of the credit so availed. The petitioner claimed rebate of excise duty against exports made under ARE -1 issued by the processor.

(3.) BOTH these petitions are opposed by Shri Gaurang Bhatt, learned Central Government Standing Counsel appearing on behalf of the respondents.