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2016 (8) TMI 574

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..... s a beneficial legislation needs to be considered in a broader perspective rather than a narrow view as done by the lower authorities. The statute mandates that an application can be filed for condoning the delay beyond the period of three months but within 12 months from the date of Let Export Order needs to be read in the correct perspective in line with beneficial legislation and delay, if any, .....

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..... y and take up the appeals for disposal as the issue lies in a narrow compass. 2. Heard both sides on merits. 3. On perusal of records, we find that the appellant has filed these appeals against an order passed by the Commissioner not condoning the delay in respect of fixation of brand rate. It is seen that an application for fixation of brand rate under the Customs and Central Excise Duties .....

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..... s done by the lower authorities. The statute mandates that an application can be filed for condoning the delay beyond the period of three months but within 12 months from the date of Let Export Order needs to be read in the correct perspective in line with beneficial legislation and delay, if any, needs to be condoned. This is the view expressed by the Tribunal in the case of Rallis India Ltd. vs. .....

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