2008 (11) TMI 241

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..... delay in applying for the same and the delay has not been explained satisfactorily by the appellants – held that - where the exporter for reasons beyond his control has failed to comply with any of the provisions of the said Drawback Rules, the Central Govt. has the power to relax the provisions of the Rules under Rule 17 of the said Rules. As such, we are of the view that the right course of act .....

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..... imilar issue and in respect of all these three appeals a common clearance has been given by the Committee of Disputes. 3. We find that in respect of these common three appeals, the Commissioner in exercise of powers under Rule 6 of the Customs and Central Excise Duties Drawback Rules, 1995 has rejected the claim of the appellants for fixation of the brand rate on the ground that there has been a .....

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