2017 (6) TMI 1216

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..... 10-2006 as 90 days prior to 23-1-2007 (incl. 30 days condoned by the Commissioner) - there is no cogent reason for condonation of 30 days and therefore the cut-off date would be 24-11-2006, instead of 24-10-2006 - appeal allowed in part. - E/372/2009-SM - Final Order No. 76249/2017-KOL - Dated:- 9-6-2017 - Shri P.K. Choudhary, Member (J) Shri K. Choudhari, Supdt. (AR), for the Appellant. .....

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..... hipping bills, where LET Export orders were given on or before 23-11-2007 should not be treated as time barred in view of the time limit specified under Rule 6/7 of Customs, Central Excise duties and Service Tax Drawback Rules, 1995 as amended, read with Board s Circular No. 14/2003-Cus., dated 6-3-2003 and to impose penalty. By the impugned order, the Commissioner of Central Excise, rejected the .....

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..... 5. The Adjudicating Authority observed that after taking the total period of one year and 90 days for consideration, the strike out date for consideration comes to 24-10-2006. 6. After considering the overall facts and circumstances of the case, I find that the condonation of delay for one year is entitled as per Circular No. 82/98-Cus. There is normal/initial period of submission of applicati .....

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