2008 (8) TMI 626

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..... h Kumar, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. This is a case where the Appellants applied for fixation of brand rate in respect of exports made on 19-11-2002. The Application was made to Joint Secretary, Drawback on 28-2-2003 as per the communication dated 6-4-2004 issued by the Assistant Commissioner (Tech.), Central Excise, .....

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..... , under Rule 17 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the period of delay in submitting the Brand Rate Application. Such an Application for relaxation under Rule 17 should be submitted by the Appellants to the Central Government through the Joint Secretary, Drawback in the Ministry. 4. The Appeal filed by the Appellants is misconceived and this Tribunal has .....

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