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2016 (4) TMI 1197 - CESTAT MUMBAICondonation of delay - application for fixation of brand rate - appellant has filed this application 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 - 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. Matter remanded back to the Commissioner with direction to condone the delay by taking a liberal approach - appeal allowed by way of remand.
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