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2014 (1) TMI 223 - CGOVT - CustomsFixation of Brand Rate under Rule 6(1) (a) of the Customs and Central Excise Duties and Service Tax Drawback Rules, 1995 - Held that:- during the year 2008-09 that the applicant requested and the department took up the issue of re-open and re-consideration of such rejected claims for fixation of Brand Rate. Relevant show cause notices were issued and after providing due opportunity to the applicant, the case matter was adjudicated with the conclusion that the applicant herein should have filed the relevant and due appeals before the Commissioner (Appeals) only and there is no provision in the law to re-consider and re-open these cases after a period of 4 years - applicant failed to exercise his legal and proper right and their plea to re-open their drawback claims for the purpose of fixation of Brand Rates is not admissible and orders of the original adjudicating authority under reference are upheld. After due consideration of all the facts on record including the above said original rejection letter dated 15-12-2003 thereby acknowledging, considering in detail and then finally rejecting the impugned claims for the reasons stated therein is of the considered opinion that such communicated decision may not be in the form of a formal detailed adjudication order, but is very much covered within the statutory provisions of wordings of Section 128 of the Customs Act, 1962 - applicant should have exercised his right of legal remedy of filing proper appeals before the jurisdiction (Commissioner (Appeals) within the prescribed period of 60 days which the applicant have failed to do - application of the applicant and the impugned Order-in-Appeal is upheld for being perfectly legal and proper - Revision petition dismissed.
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