2008 (8) TMI 642

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..... ant. Shri Manish Kumar, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. This is a case where the Appellants applied for fixation of brand rate in respect of exports made on 14-3-01. The Application was made to Joint Secretary, Drawback on 17-9-01 as per the communication dated 31-5-04 issued by the Assistant Commissioner (Tech.), Cent .....

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..... ower to relax, under Rule 17 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the period of delay in submitting the Brand Rate Application. Such an Application for relaxation under Rule 17 should be submitted by the Appellants to the Central Government through the Joint Secretary, Drawback in the Ministry. 4. The Appeal filed by the Appellants is misconceived and this .....

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