TMI Blog2016 (7) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing is due to postal delay even though application was sent by speed post and over burdening of their review section as reason for delay in filing the Revision Application. 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. Decided against the revenue. - F.No.198/84/2012- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been availed used in the Schedule to aforesaid Notification, the exporter shall satisfy the following conditions, namely. (i) The exporter shall declare, and if necessary, establish to the satisfaction of the Assistant Commissioner of Customs or Assistant Commissioner of Central. Excise or Deputy Commissioner of Customs or Deputy Commissioner of Central Excise, as the case may be, that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of export product; (ii) If the goods are exported under Bond or claim of rebate of duty of central excise, a certificate from the Superintendent of Customs or Superintendent of Central Excise in charge of the factory of production, to the effect that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ltaneous availment of two benefits is not admissible to them. 4.5 In view of above, M/S. United Enterprises by claiming rebate of duty paid on the exported goods when they have also claimed duty drawback with the Customs Authorities as per Customs and Central Excise Duties Drawback Rules, 1995, the claimant have knowingly claimed both the benefits of rebate of duty as well as duty drawback with an intent to avail undue benefits, which is not legally admissible to them due to the aforesaid reasons. 5. A show cause Notice was issued to the respondent under section 35 EE of Central Excise Act, 1944 to file their counter reply. The respondents vide their written submission dated 28.06.2012 mainly reiterated contents of impugned orders. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent by Speed Post. Further, due to large number of Order-in-Originals and Appellate Orders, the review section of the Commissionerate was highly overburdened during this period. Further, internal correspondence within the department for getting copies of documents and verification from CFS, Mulund also contributed to delay in filing the Revision Application. 7. Government has carefully gone through the relevant case records available in case files, oral written submission and perused the impugned Order-in-Original and Order-in-Appeal 8. Government observes that the rebate claim of the respondent was rejected by the original authority'. The applicant filed appeal against the Order-in-Original and the Commissioner (Appeals) allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h officer. From perusal of above provisions, it is clear that stipulated period of filing Revision Application is three months from date of receipt of Order-in-Appeal and is deemed to have been filed only upon receipt of Revision Application in the office of Revision Application Unit. The Revision Application have 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. 9.2 Government finds that the applicant in their application for condonation of delay has in a general manner mentioned that the delay in filing is due to postal delay even though application was sent by speed post and ov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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