2009 (12) TMI 341

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..... espondent. [Order per : B.S.V. Murthy, Member (T)]. - The appellants applied for fixation of drawback brand rate in respect of export made by them in respect of six consignments. In all the cases, the application for fixation of drawback was filed beyond the period of 60 days. The Commissioner in his impugned order rejected the application for condonation of delay and consequently the application .....

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..... e other hand, drew our attention to the fact that reason of delay submitted by the appellant is not acceptable in view of the fact that as per the requirement for fixation of brand rate, photo-copy of the shipping bill is sufficient and there is no requirement of EP copy. He also drew our attention to the fact that Commissioner has made this specific observation in his order. Commissioner has also .....

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..... as they were in the past and also considering the financial difficulty (as mentioned by the learned advocate) the exporter supposed to be passing through, we find that a lenient view can be taken at this juncture. As we have extensively heard both sides on early hearing application itself, instead of fixing the date for final disposal, we consider it appropriate to allow the early hearing applicat .....

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