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Deejay Distilleries Pvt. Ltd. Versus Commissioner of Central Excise, Thane

2016 (8) TMI 574 - CESTAT MUMBAI

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 o .....

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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 held in the case Rallis India Ltd. vs. .....

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o 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 .....

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e 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 .....

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nd 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 recordin .....

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ing 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 can be filed for condoning .....

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