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TMI Blog2010 (12) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... hereinabove, copies of EP shipping bills are required to be attached along with application for fixation of brand rate of drawback - The circular would be binding on all the officers of the Government, and therefore, the Commissioner was not justified in brushing aside the same stating that the Ministry has not stated that delay should be condoned in all the cases irrespective of whether the case is covered by the criteria/yardstick given in the relevant legal provisions. Held that: thus, the Commissioner was not justified in rejecting the application on the ground that the respondent has failed to prove that they were prevented by sufficient cause from making applications within the time-limit inasmuch as copies of shipping bills were n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cations and therefore, the respondent filed an application for condonation of delay. The Commissioner of Central Excise, Rajkot, vide Order-in-Original dated 16-2-2009 rejected the application of the respondent for condonation of delay on the ground that the applications were beyond the period of limitation and that the respondent had failed to prove that it was prevented by sufficient cause from making applications within time. 3. Aggrieved, the respondent carried the matter in appeal before the Tribunal. The Tribunal, vide the impugned order, allowed the appeal, set aside the order passed by the Commissioner and remanded the matter with a direction to the Commissioner to consider the application for fixation of drawback by condoning the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter. Attention was also invited to the order of the Commissioner to point out that some applications were filed by the respondent within the period of limitation; however, the Commissioner, without considering the said fact, had rejected all the applications irrespective of the fact as to whether the same were filed within the period of limitation or beyond the period of limitation. It was also pointed out that all the applications were filed within a period of 30 days during which it was permissible for the Commissioner to condone the delay in filing the applications. It was submitted that the Commissioner had brushed aside the applications of the respondent on the ground that considerable part of the delay had been occasioned for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of duty drawback rate. Mr. Pahwa submitted that considering the aforesaid circulars and after appreciating the material on record, the Tribunal found that a lenient view was required to be taken in the matter and therefore the Tribunal has passed the impugned order and the same requires no interference at the hands of this Court. He submitted that in any way, the Tribunal having exercised its discretion, it cannot be said that the order passed by the Tribunal is in any manner arbitrary and therefore also, he same requires no interference at the hands of this Court. 6. As can be seen from the impugned order of the Tribunal, it is true that, as contended by the learned Standing Counsel, the Tribunal has initially noted that there was ful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application by manufacturer/exporter for fixation of duty drawback rate/amount in respect of the exports made by them under claim for drawback . Thus, it appears that the Ministry, taking into consideration the difficulties faced by the exporters in obtaining EP copies of Shipping Bills has issued the above instructions requesting the concerned authorities to take a liberal approach to condone the delay of 30 days beyond the usual period of 60 days. 7. As is apparent from a plain reading of the circular, the circular had been occasioned in the light of difficulties faced by exporters in obtaining EP copies of shipping bills. Thus, the findings recorded by the Commissioner that the rules do not provide for furnishing EP copies of shippin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent has failed to prove that they were prevented by sufficient cause from making applications within the time-limit inasmuch as copies of shipping bills were not required to be filed along with the applications. 8. The Tribunal having taken into consideration the aforesaid facts as well as the spirit of the circular dated 9th March 2003, has passed the impugned order and it is not possible to say that the Tribunal has committed any legal error in condoning the delay that had occasioned in filing the application. In any case, the Tribunal has exercised its discretion and it being neither arbitrary nor unreasonable, the view adopted by the Tribunal does not warrant any interference. 9. In the light of the above discussion, in the ligh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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