Appeal Dismissed Due to Delay in Filing Beyond 90 Days - Jurisdictional Issue Highlighted

The Tribunal dismissed the appeal as it found no basis to entertain a Revision Application or Appeal regarding the fixation of brand rate for exports due to the delay in filing the application beyond the permissible 90 days. The Appellants sought relaxation of the delay period under Rule 17, which falls under the jurisdiction of the Central Government, not the Tribunal. Since there was no rejection by the Commissioner, the Tribunal concluded it had no jurisdiction to address the appeal.

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Issues involved: Application for fixation of brand rate, delay in filing application, jurisdiction of the Tribunal.

Summary:
The Appellants applied for fixation of brand rate for exports made on 14-3-01 but filed the application beyond the permissible 90 days. The Joint Secretary directed them to file an appeal before the Tribunal. However, as there was no rejection of the Drawback Claim by the Commissioner or Jurisdictional Commissioner, the Tribunal found no basis for entertaining a Revision Application or Appeal. The Appellants were actually seeking relaxation of the delay period under Rule 17 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, which should be done through the Central Government, not the Tribunal. The Tribunal concluded that it had no jurisdiction to address the appeal, leading to its dismissal.

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