https://www.taxtmi.com/caselaws?id=124290 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. en-us Tue, 19 Aug 2008 00:00:00 +0530 Thu, 27 Sep 2012 15:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124290 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. Case-Laws Central Excise Tue, 19 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124290