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TMI Blog2016 (7) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... ate claim of Rs. 15,77,461/and rejected the claim of remaining amount of Rs. 11,66,03/-, 3. Being aggrieved by the said Order-in-Original, applicant filed appeal before Commissioner (Appeals) on the ground that while disallowing the rebate claim of Rs. 11,66,03/-, the original authority had not mentioned any reasons During the course of Personal Hearing the Commissioner (Appeals) took note of the applicant's submission that there is difference in FOB value and value shown in ARE-I and the same is due to freight and insurance and accordingly, held that the original authority rightly rejected part rebate claim of Rs. 11,66,03/- paid over and above FOB value 4. Being aggrieved by the impugned Order-in-Appeal, the applicant has filed this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l hearing was scheduled in this case on 06.07.2015, 2407.2015 and 17.08.2015. The applicant vide letter dated 03.082015 received on 11.08.2015 informed that the matter be decided on merits and the personal hearing. Nobody from department attended the hearing. Hence Government proceeds to decide the case on the basis of available records. 6. Government has carefully gone through the relevant case records available in case file, oral & written submissions and perused the impugned Order-in-Original and Order-in-Appeal. 7. On perusal of records, Government observes that the applicants filed rebate claim of amount Rs. 16,94,0641/-. The original authority sanctioned the rebate claim of Rs. 15,77,461/- and rejected the claim of remaining a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; (2) An application under sub-Section (1) shall be made within three months from the date of the communication to the applicant of the order against which the application is being made: Provided that the Central Government may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the aforesaid period of thre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r hand the Revision Application as per receipt stamp was received in the department on 01.05.2012 vide report Dy. No. 3415/12. As such, the applicant has failed to give any documentary evidences 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. 9. In view of above discussion, Government rejects the revision application as time barre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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