https://www.taxtmi.com/caselaws?id=331924 An application for fixation of special rate under Notification No. 20/2007-CE could not be rejected solely as time-barred where the assessee had offered an explanation for delay and for late filing of supporting documents. The impugned order failed to examine the explanation, consider whether sufficient cause existed for condonation, or record reasons for refusing it. The High Court held that the matter should have been decided on merits through a reasoned and speaking order rather than on a purely technical limitation ground, and the rejection was set aside with the application restored for fresh consideration by the Commissioner. en-us Wed, 24 Aug 2016 00:00:00 +0530 Wed, 04 Jan 2017 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331924 An application for fixation of special rate under Notification No. 20/2007-CE could not be rejected solely as time-barred where the assessee had offered an explanation for delay and for late filing of supporting documents. The impugned order failed to examine the explanation, consider whether sufficient cause existed for condonation, or record reasons for refusing it. The High Court held that the matter should have been decided on merits through a reasoned and speaking order rather than on a purely technical limitation ground, and the rejection was set aside with the application restored for fresh consideration by the Commissioner. Case-Laws Central Excise Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331924