2016 (4) TMI 1197

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..... his application beyond the period of three months but before the expiry of 12 months from the date of Let Export Order made in the shipping bills - Held that: - 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 - The statute mandates that an application can be filed for condoning the delay beyon .....

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..... arrow compass. 2. Heard both sides on merits. 3. On perusal of records, we find that the appellant has filed this appeal against an order passed by the Commissioner not condoning the delay in respect of fixation of brand rate. It is seen that an application for fixation of brand rate under the Customs and Central Excise Duties Drawback Rules, 1995 needs to be filed within a period of t .....

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..... application can be filed for condoning the delay beyond the period of three months but within 12 months from the date of Let Export Order needs to be read in the correct perspective in line with beneficial legislation and delay, if any, needs to be condoned. This is the view expressed by the Tribunal in the case of Rallis India Ltd. v. CCE, Bhopal reported in 2006 (6) TMI 280-CESTAT, New Delhi [2 .....

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