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2017 (6) TMI 1216 - AT - Central ExciseCondonation of delay in filing shipping bills - Circular No. 82/98-Cus - Held that: - There is normal/initial period of submission 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.
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