2013 (12) TMI 463

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....S. Misra, Addl. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The applicant filed this application for condonation of delay of 22 months and 15 days. 3. The contention of the applicant is that they made a request to the department for converting 3 shipping bills to drawback shipping bill. Ld. Commissioner vide his letter No. VIII (48)5-47/Cus/Tech/DBK-IOC/....

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....at the delay was due to the fact that they have filed appeal before the wrong forum. In support of their contention they placed reliance on Hon'ble Supreme Court's decision in the case of Steel Authority of India Ltd. v. Collector of Central Excise - 1996 (82) E.L.T. 172 (S.C.). 4. We find that the applicants have filed a revision application before Joint Secretary, Govt. of India, Ministr....