2017 (6) TMI 1216

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..... ubmission of application under Rule 6/Rule 7 of the Rules is 60/90 days. The Adjudicating Authority had determined the date on 24-10-2006 as 90 days prior to 23-1-2007 (incl. 30 days condoned by the Commissioner) - there is no cogent reason for condonation of 30 days and therefore the cut-off date would be 24-11-2006, instead of 24-10-2006 - appeal allowed in part.
Shri P.K. Choudhary, Member ( .....

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..... 2008 was issued seeking explanation as to why the shipping bills, where LET Export orders were given on or before 23-11-2007 should not be treated as time barred in view of the time limit specified under Rule 6/7 of Customs, Central Excise duties and Service Tax Drawback Rules, 1995 as amended, read with Board's Circular No. 14/2003-Cus., dated 6-3-2003 and to impose penalty. By the impugned order .....

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..... a further period of 90 days should not be allowed. 5. The Adjudicating Authority observed that after taking the total period of one year and 90 days for consideration, the strike out date for consideration comes to 24-10-2006. 6. After considering the overall facts and circumstances of the case, I find that the condonation of delay for one year is entitled as per Circular No. 82/98-Cu .....

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