https://www.taxtmi.com/caselaws?id=190811 The Tribunal granted the condonation of delay in filing the appeal for fixation of brand rate under Customs and Central Excise Duties Drawback Rules, emphasizing a liberal approach due to the beneficial nature of the legislation. The Commissioner's order denying condonation was set aside, and the appeal was disposed of with directions for reevaluation in line with the Drawback Rules. The decision underscored the importance of considering delay condonation applications for brand rate fixation liberally under the relevant legislation. en-us Mon, 11 Apr 2016 00:00:00 +0530 Tue, 28 Feb 2017 18:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190811 The Tribunal granted the condonation of delay in filing the appeal for fixation of brand rate under Customs and Central Excise Duties Drawback Rules, emphasizing a liberal approach due to the beneficial nature of the legislation. The Commissioner's order denying condonation was set aside, and the appeal was disposed of with directions for reevaluation in line with the Drawback Rules. The decision underscored the importance of considering delay condonation applications for brand rate fixation liberally under the relevant legislation. Case-Laws Customs Mon, 11 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190811