Ms. Harsha Devani, J.—By this petition under Article 226 of the Constitution of India, the petitioner has challenged the order dated 10th July, 2009 passed by the Joint Secretary to the Government of Gujarat, in exercise of powers under Section 35EE of the Central Excise Act, 1944 (the Act) allowing the revision application filed by the Department.

2. The facts as appearing in the petition are that the petitioner, a partnership firm, exported Panmasala falling under Chapter 24 of the Central Excise Tariff as a merchant exporter. In relation to the said exports, the petitioner filed nineteen claims of rebate with the Maritime authority, that is, the Deputy Commissioner, Central Excise Division, Jamnagar. A show-cause notice dated 21st June, 2006 came to be issued by the Deputy Commissioner of Central Excise, Jamnagar proposing to reject the rebate claims. The show-cause notice culminated into an order dated 6th July, 2006 rejecting all the nineteen rebate claims on the ground that the Superintendent having jurisdiction over the factory of the manufacturer had not endorsed the ARE-1 as prescribed under the law for claiming rebate of central excise duty. Being aggrieved, the pe