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2011 (8) TMI 374 - CESTAT AHMEDABADCondonation of delay - Eligibility - Fixation of brand rate - Draw back under Rule 7(1), Central Excise Duties and Service Tax Drawback Rules, 1995 - applications have been filed beyond 60 days - The underlying presumption is that the delay has occurred because of delivery of EP-copy - There is no evidence to show that there was delay in receipt of EP-copy. - Request for condonation of delay rejected. However, respect of two shipping bills, the applications for fixation of brand rate were submitted in time. - Assistant Commissioner directed to proceed for fixation of brand rate to go through the applications once again shipping bill-wise.
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