2016 (4) TMI 1197

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..... te, for the Appellant. Shri C. Singh, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This application is filed for condonation of delay in filing the appeal before this Bench. After considering the submissions made by both sides, we condone the delay and take up the appeal for disposal as the issue lies in a narrow compass. 2. Heard both .....

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..... ame assessee/appellant, the first appellate authority has condoned the delay which was turned down by the Joint Commissioner. In our considered view, 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 can be filed for cond .....

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