2003 (7) TMI 382

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..... R.K. Pardeshi, DR, for the Respondent. [Order]. The appeal is against the order of the Commissioner declining to condone the delay of around eight and half-months in filing claims for rebate of duty on gamma acid, which were exported by the appellant. 2. The contention advanced before the Commissioner was that the delay of eight and half month over and above the period of six months pr .....

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..... it has no value. It does not explain how Dwarkaprasad Bajaj who at the relevant time was not a partner of the firm was aware of what transpired. This affidavit is entirely without use in substantiating what is claimed and can rightly be described as a self-serving document. No basis has therefore made for condoning the delay in filing the claim for rebate. 4. Appeal dismissed. - - TaxTMI - TM .....

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