2008 (8) TMI 642 - AT - Central Excise

Summary

Issues involved: Application for fixation of brand rate, delay in filing application, jurisdiction of the Tribunal.

Summary:
The Appellants applied for fixation of brand rate for exports made on 14-3-01 but filed the application beyond the permissible 90 days. The Joint Secretary directed them to file an appeal before the Tribunal. However, as there was no rejection of the Drawback Claim by the Commissioner or Jurisdictional Commissioner, the Tribunal found no basis for entertaining a Revision Application or Appeal. The Appellants were actually seeking relaxation of the delay period under Rule 17 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, which should be done through the Central Government, not the Tribunal. The Tribunal concluded that it had no jurisdiction to address the appeal, leading to its dismissal.