2009 (12) TMI 835 - AT - Central Excise

Summary

Issues:
Condonation of delay in filing applications for fixation of brand rate by the Commissioner.

Analysis:
The appeal was filed against the rejection of 10 applications for condonation of delay by the Commissioner. The Commissioner rejected the request citing lack of reasons for the delay. The appellant's advocate referred to a D.O. letter advising a lenient view on condonation of delay and a Tribunal decision supporting a liberal approach. The appellant had a history of timely submissions, and the delay was attributed to problems during the relevant period. The Tribunal, considering the circumstances, decided to condone the delay, emphasizing that the appellants would not benefit from late submissions. The impugned order was set aside, and the appeal was allowed with the delay in filing applications condoned, providing relief to the appellants.