https://www.taxtmi.com/caselaws?id=272393 The application for fixation of brand rate under the Drawback Rules was subject to the prescribed filing period, and the Tribunal held that condonation of delay under the applicable circulars could not be extended beyond the permissible period without a cogent basis. The normal time limit was 60/90 days, with condonation permitted up to one year under Circular No. 82/98-Cus.; however, the further 30 days allowed by the adjudicating authority had no sufficient basis. The cut-off date was therefore shifted to 24-11-2006, and the order was modified accordingly. en-us Fri, 09 Jun 2017 00:00:00 +0530 Wed, 02 May 2018 06:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272393 The application for fixation of brand rate under the Drawback Rules was subject to the prescribed filing period, and the Tribunal held that condonation of delay under the applicable circulars could not be extended beyond the permissible period without a cogent basis. The normal time limit was 60/90 days, with condonation permitted up to one year under Circular No. 82/98-Cus.; however, the further 30 days allowed by the adjudicating authority had no sufficient basis. The cut-off date was therefore shifted to 24-11-2006, and the order was modified accordingly. Case-Laws Central Excise Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272393