2016 (8) TMI 574

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hnical) Shri Mukul Ved, Consultant, for appellant Shri K. Puggal, Assistant Commissioner (AR), for respondent ORDER Per M. V. Ravindran All these applications are filed for condonation of delay in filing the appeals before this Bench. After considering the submissions made both sides, we condone the delay and take up the appeals for disposal as the issue lies in a narrow compass. 2. Heard bo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... same assessee/appellant, the first appellate authority has condoned the delay which was turned down by the Joint Commissioner. In our considered view, granting of drawback or industrial brand rate which is a beneficial legislation needs to be considered in a broader perspective rather than a narrow view as done by the lower authorities. The statute mandates that an application can be filed for con .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X