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TMI Blog2017 (2) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... ereunder including those for condonation of delay in submitting brand rate applications are maintainable before the Appellate Tribunal under the Central Excise Act, 1944? - In view of the differing decisions of the Tribunal in entertaining the appeals pertaining to drawback matters, the issue is placed before Hon’ble President for referring it to the Larger Bench to decide the issue - matter on re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal. 2. Shri Shailesh Vyas, Ld. Advocate for the appellants submits that the Tribunal may condone the delay and direct the lower authority to process their application. He relied upon the following judgments: (i) Shovec Industries Ltd. vs. U.O.I. reported in 2008 (221) ELT 328 (Guj.) = approved by Apex Court as reported in 2010 (249) ELT A110 (S.C.) (ii) Rallis India Ltd. vs. CCE, Bho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from drawback matters. The Tribunal, while admitting such appeals, has taken differing views on whether the appeals are to be maintained. In the case of Rallis India Ltd. vs. CCE, Bhopal (supra), which was a Customs appeal [C/999-1000/2006-SMB(BR)], a single member bench of this Tribunal allowed the appeal pertaining to delay in filing drawback claim and remanded the matter to lower authorities t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Tribunal has no jurisdiction to relax the Drawback Rules, 1965 and the appeals were dismissed. 6. In view of the differing decisions of the Tribunal in entertaining the appeals pertaining to drawback matters, the issue is placed before Hon'ble President for referring it to the Larger Bench to decide the following question of law: "whether the appeals pertaining to payment of drawback a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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