2006 (6) TMI 280

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....DR, for the Respondent. [Order]. -  These appeals are directed against Orders-in-Original dated 6-10-05. 2. The relevant facts are arise for consideration are that the appellant had exported their goods i.e. Metribuzin 70% WP (Pesticide) under claim for duty draw back. The appellant filed the duty draw back application for the exports made by them for fixation of brand rate with....

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....(hereinafter referred as to DBK Rules), I find that the applicant should seek the extension from the jurisdictional Commissioner before expiry of 60 days stipulated for filing of brand rate application stating the reasons which prevented them to file their application for fixation of brand rate. The applicant neither in written request nor at personal hearing has disclosed the concrete reasons bey....

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.... the applicant could hardly be called as sufficient cause as provided under the proviso to Rule 6 of DBK Rules." 5. From the above, it can be seen that the learned Commissioner has not considered the fact that the appellant had sought the condonation of delay for filing the application for draw back, with a sufficient cause. Since the issue involved in this case is regarding the beneficial....

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....nted by sufficient cause for making the application within the period of 60 days. 3. In the interest of export promotion and as a measure facilitation to the exporters, the Ministry had never taken such a restrictive approach in condoning the delay of 30 (thirty) days beyond the normal period of 60 (sixty) days and the manufacturer/exporter were permitted to file a simple request for such exten....