https://www.taxtmi.com/caselaws?id=124149 The Appellate Tribunal CESTAT, Kolkata dismissed the appeal regarding the fixation of brand rate for exports due to the Appellants' failure to adhere to the prescribed time limit for filing the brand rate application. The Tribunal clarified that jurisdiction to grant relaxation under Rule 17 lies with the Central Government, not the Tribunal. It emphasized the importance of following procedural requirements and seeking relief from the appropriate authority in customs and excise matters to avoid jurisdictional issues. en-us Tue, 19 Aug 2008 00:00:00 +0530 Wed, 26 Sep 2012 10:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124149 The Appellate Tribunal CESTAT, Kolkata dismissed the appeal regarding the fixation of brand rate for exports due to the Appellants' failure to adhere to the prescribed time limit for filing the brand rate application. The Tribunal clarified that jurisdiction to grant relaxation under Rule 17 lies with the Central Government, not the Tribunal. It emphasized the importance of following procedural requirements and seeking relief from the appropriate authority in customs and excise matters to avoid jurisdictional issues. Case-Laws Central Excise Tue, 19 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124149