1998 (3) TMI 160 - CGOVT - Central Excise

Summary

The judgment pertains to a rebate claim filed by M/s. Drawcans Pvt. Ltd. The claim was initially rejected as time-barred by the Maritime Commissioner. The Delhi High Court case of Modi Rubber Ltd. v. UOI was cited to support the claim that the filing before the jurisdictional Asstt. Commissioner was a bona fide mistake. The Government condoned the delay in filing the revision application and allowed it, noting that the jurisdictional Asstt. Commissioner had control over the applicants' claim. The judgment also highlighted the time limits for deciding rebate claims under the Central Excise Act, 1944.