https://www.taxtmi.com/caselaws?id=216221 The Tribunal dismissed the Revenue's application for delay in filing the appeal by 128 days, as the reasons provided were not considered justifiable. The Commissioner (Appeal) expanding the scope of exemption Notification N.52/2003-Cus. by allowing the transfer of raw materials as re-export raised a substantial question of law. The Tribunal found that the interpretation of law provided by the Revenue was insufficient to warrant condonation of the delay. Consequently, the application for condonation of delay was dismissed, and the appeal was not allowed. en-us Mon, 02 Jul 2012 00:00:00 +0530 Sat, 11 Aug 2012 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216221 The Tribunal dismissed the Revenue's application for delay in filing the appeal by 128 days, as the reasons provided were not considered justifiable. The Commissioner (Appeal) expanding the scope of exemption Notification N.52/2003-Cus. by allowing the transfer of raw materials as re-export raised a substantial question of law. The Tribunal found that the interpretation of law provided by the Revenue was insufficient to warrant condonation of the delay. Consequently, the application for condonation of delay was dismissed, and the appeal was not allowed. Case-Laws Central Excise Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216221