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2016 (8) TMI 574 - AT - CustomsCondonation of delay – application for fixation of brand rate – applications filed 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 as done by the lower authorities. The statute mandates that an 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 held in the case Rallis India Ltd. vs. CCE, Bhopal reported in 2006 (6) TMI 280-CESTAT, New Delhi – liberal approach adopted – appeal disposed off – matter remanded back – decided in favor of appellant.
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