https://www.taxtmi.com/caselaws?id=155203 The Tribunal allowed the appeal, condoning the delay in filing applications for fixation of brand rate. The Commissioner's rejection of the applications for condonation of delay was overturned due to the appellant's history of timely submissions, supported by a D.O. letter and a Tribunal decision advocating a liberal approach. The Tribunal emphasized that the appellants would not benefit from late submissions and granted relief by setting aside the impugned order, thereby allowing the appeal. en-us Mon, 21 Dec 2009 00:00:00 +0530 Mon, 02 Sep 2013 12:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155203 The Tribunal allowed the appeal, condoning the delay in filing applications for fixation of brand rate. The Commissioner's rejection of the applications for condonation of delay was overturned due to the appellant's history of timely submissions, supported by a D.O. letter and a Tribunal decision advocating a liberal approach. The Tribunal emphasized that the appellants would not benefit from late submissions and granted relief by setting aside the impugned order, thereby allowing the appeal. Case-Laws Central Excise Mon, 21 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155203