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TMI Blog2016 (7) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... /2004-CE (N.T) dated 06.09.2004. The rebate claim was partly rejected by the original authority on the ground that the assessable value was more than FOB value and rebate claim is admissible only to extent of duty payable on FOB value. 3. Being aggrieved by the said Order-in-Original, applicant filed appeal before Commissioner (Appeals) who rejected the same as time barred having filed 27 days beyond stipulated 60 days period. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant has filed this Revision Application under Section 35 EE of Central Excise Act, 1944 before Central Government on the following grounds: 4.1 The applicants state and submit that the Hon. Commissioner (Appeals) rejected their condonation of delay appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t denied only part has been denied, this also might have lead to the conclusion of the employee confusion and mistake of the employee appeal was filed after 60 days. The delay of 27 days may please condoned in the interest of justice and genuine export. 4.3 The Applicants state and submit that it is an internationally accepted principle that goods to be exported out of a country are relieved of the duties borne by them at various stages of their manufacture in order to make them competitive in the international market. The most widely accepted method of relieving such goods of the said burden is the scheme of rebate. Thus in order to make Indian goods competitive in the International market, the tax element in the exporter's cost is re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 60 days period. 8. Government notes that the time limit of filing appeal before Commissioner (Appeals) has been provided under Section 35 of Central Excise Act, 1944. The said Section 35 reads as under (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a Commissioner of Central Excise, may appeal to the Commissioner of Central Excise (Appeals) hereafter in this Chapter referred to as the Commissioner (Appeals) within sixty days from the date of the communication to him of such decision or order: [Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was not a sufficient cause which could have prevented the applicant from filing the appeal within sixty (60) days. Such detailed findings of the appellate authority have not been controverted in the grounds of Revision Application by any substantial documentary evidences or submission. As such, Government finds force in the observations of Commissioner (Appeals).
10. In view of the above discussion, Government holds that the Commissioner (Appeals) has rightly dismissed the appeal as time barred and finds no reason to interfere with the impugned Order-in-Appeal and upholds the same.
11. The Revision Application is disposed off in above terms, without going into merits of the case.
12. So, ordered. X X X X Extracts X X X X X X X X Extracts X X X X
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