2009 (12) TMI 341

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..... missioner in his impugned order rejected the application for condonation of delay and consequently the application for fixation of drawback rate also gets rejected. Held that- the appellant submits that in future, such delay would not happen thus lenient view should take. Therefore, direct the Commissioner to consider the application for fixation of drawback by condoning the delay. In the result, .....

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..... t submits that the appellants are passing through the financial crisis and in this case, the drawback amount more than Rs. 14.6 crores is involved. He also submits that the delay has occurred because EP copy of the shipping bill was handed over late by the CHA and the CHA had informed them that there was a delay in issue of EP copy by Kandla Customs House and it is not a fault of CHA. He also subm .....

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..... has also observed in his order that every application made by the appellant in the past 2 years were delayed beyond 60 days and in all such cases, delay has been condoned by the Commissioner. 4. After considering the arguments advanced by both sides and also the observations of the Commissioner in the impugned order, we find full justification in the decision taken by the Commissioner in refusa .....

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