2012 (9) TMI 56

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.... application is filed by the Revenue for delay in filing the appeal by 128 days.   2. Heard both sides and perused the records.   3. The reason given by the Deputy Commissioner, Central Excise (Rural) Division, Bhavnagar seeking the condonation of delay is as under:   1. The Committee comprising of Commissioner of Customs and Central Excise, Rajkot and Commissioner of Custo....

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....le of un-utilized duty free goods can arise only in exceptional cases and can not be a regular feature for the Unit. However, the Respondent have been availing the benefit of this provision on regular basis. The Respondent had been previously permitted to sale 24000 MT of un-utilized Steel Plates to the SEZ unit. Looking to the circumstances in this case this Misc. Application may please be allowe....