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2016 (8) TMI 574 - CESTAT MUMBAI

2016 (8) TMI 574 - CESTAT MUMBAI - TMI - Condonation of delay application for fixation of brand rate applications filed beyond the period of three months but before the expiry of 12 months from the date of Let Export Order made in the shipping bills Held that: - granting of drawback or industrial brand rate which is 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 ca .....

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07 to 92509/16-Mum, APPEAL Nos. C/85377 to 85382/16-Mum - AM/87185-87190/16/CB, A/87191-87196/16/CB - Dated:- 11-4-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri Mukul Ved, Consultant, for appellant Shri K. Puggal, Assistant Commissioner (AR), for respondent ORDER Per M. V. Ravindran All these applications are filed for condonation of delay in filing the appeals before this Bench. After considering the submissions made both sides, we condone the delay a .....

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herein has filed these applications beyond the period of three months but before the expiry of 12 months from the date of Let Export Order made in the shipping bills. The Commissioner has turned down the request for condonation/extension of the delay in filing the said application recording that he is not convinced by the reasons given. We were informed that in respect of the very same assessee/appellant, the first appellate authority has condoned the delay which was turned down by the Joint Co .....

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