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TMI Blog2014 (1) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... missionerate of Central Excise under Circular No. 14/2003, dated 6-3-2003. They filed 21(10 + 11) applications for fixation of Brand Rate under Rule 6(1) (a) of the Customs and Central Excise Duties and Service Tax Drawback Rules, 1995 with the Assistant Commissioner and Additional Commissioner, who rejected the said claims not on the basis of merit but just for correlation of documents in 10 cases and for late submission of claims in BRU for 11 cases although the applications were lodged in Divisional Excise Officer within 90 days including 30 days of grace period under normal scheme. 2.1 The applicant requested the Commissionerate to take up the matter with the Board that whether 21 rejected cases can be reopened after 4 years for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. The drawback was sanctioned since inception upto 31-3-03 by the office of Directorate of Drawback and governed through Drawback Rules only. And, there is no drawback rules which prevents the department for reopening the case after 4 years for want of documents/information. 4.2 The department had relied on Section 35 of Central Excise Act and Section 128 of Customs Act quoting "Any person aggrieved by any decision or order passed by Central Excise/Customs Officer can appeal to Commissioner (Appeals)." However, Department themselves have considered reopening of 11 rejected cases and sanctioned without appeal process. The Board issued the instructions/directions vide their DOF No. 609/342/2006, dated 5-3-2007 to allow drawback on me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tendable by 9 months) is not correct from legal provision and drawback rules. The supplementary claims provision under Drawback Rule 15 is for realization of drawback from Custom and not applied to sanction. 4.5 The department has neither issued any show cause notice nor has given full opportunity in terms of principles of natural justice. 4.6 The department on record under signature of the learned Additional Commissioner of Central Excise and the applicant considered and allowed during personal hearing on 21-10-2008 granted 30 days time to submit Bill of Entry Number to tally with DBKII/IIA statement with case number. The applicant has submitted the statement, information and clarification and got it physically verified for eac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ode that it is drawback shipping bill and eligible for drawback. 5. Personal hearing scheduled in this case on 12-5-2011, 23-6-2011 and 28-7-11 was attended by Shri Narender Kumar Chopra, Advocate on behalf of the applicant and reiterated the grounds of Revision Application. 6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 7. Government notes that in this case matter of stated exports, the claims of fixation of Brand Rate under Rule 6(1)(a) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, as filed during the year 2003-04 were rejected by the then Jurisdictional Authorities and relevant communication in the form of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 (as well as Section 35 of the Central Excise Act, 1944). 10. Government, therefore is inconformity that the views of Commissioner (Appeals) that the 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 (with a provision of condonation of further 30 days) which the applicant have failed to do. Here, it is stressed that it is settled principle that ignorance of law is no legal excuse. 11. For consideration of such matter after a gap of 4 years ..... X X X X Extracts X X X X X X X X Extracts X X X X
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