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2016 (7) TMI 989

Head Note:
Condonation of delay - Types of duties which are eligible for rebate in terms of rule 18 of the Central Excise Rules, 2002 read with Notification No.19/2004-CE(NT) dated 06.09.2004. - CVD paid on inputs as imported - It is reiterated that non-fulfillment or otherwise of condition No.53 of Notification No.21/2002-Cus would Have no Application for claiming rebate of specified duties which were not exempted but actually been paid by the applicant. - Held that:- it is clear that stipulated period of filing Revision Application is three months from date of receipt of and is deemed to have been submitted only upon receipt of Revision Application in the office of Revision Application Unit. The present Revision Application has been filed beyond three months period. This period may be extended by further three months provided sufficient cause has been shown which prevented the applicant from filing Revision Applications in time.

Government finds that the applicant in their Application for condonation of delay has in a general manner mentioned that they had posted the application on the last day of the stipulated 3 months period and that the delay is caused due to postal delay, The applicant has failed to give any documentary evidences to justify that there were sufficient cause, which prevented them from filing Revision Application in stipulated time in support of their claim for the delay in filing of appeal. Under such circumstances, Government is of the considered opinion that onus to show cause for not filing Application is on the applicant who has failed to show sufficient cause that prevented him from filing Revision Application within stipulated period of three months. The Revision Application has been made contrary to the provisions of Section 35EE (2) and is, therefore, liable for rejection. - Decided against the applicant.


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