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TAXAP/1567/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1567 of 2010
=========================================================
COMMISSIONER,
CENTRAL EXCISE & CUSTOMS - Appellant(s)
Versus
M/S
ASHAPURA EXPORTS PVT LTD - Opponent(s)
=========================================================
Appearance
:
MR
YN RAVANI
for
Appellant
None for
Opponent
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI 24th March 2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Revenue
is in Appeal against the judgment of the Tribunal dated 21st
December 2009, raising following questions for our consideration :-
[I] Whether
Hon’ble Tribunal was correct in directing to condone the delay in
filing the application for fixation of brand rate or draw back under
Rule 7 of the said Rules, in the absence of “sufficient cause”
as could have prevented the claimant from making application for
fixation of brand rate of drawback in time?”
[II] Whether
the Hon’ble Tribunal has the power to alter the time limit specified
in Rule 7 of the said rule ?”
Issue
pertains to condonation of delay in filing the Appeal seeking duty
drawback under Rule 7 (1) of the Customs, Central Excise Duties &
Service Tax Drawback Rules, 1995 before the Tribunal. It is not in
dispute that the said appeal was preferred within ninety days,
arising from the cause of action. It is also not in dispute that the
Commissioner [Appeals] has also power to condone the delay, if the
delay is properly explained. However, he had rejected the request on
the ground that the appellants could not explain the reasons for such
delay. Such issue was carried in appeal by the assessee. Tribunal,
giving cogent reasons, reversed such order of the Commissioner
[Appeals] and directed condonation of the delay. We see no
substantial question of law arising in the present Appeal. Tribunal
having examined the facts on record and allowed the appeal by
condoning delay in filing the applications. Tax Appeal is,
therefore, dismissed.
{Akil
Kureshi, J.}
{Ms.
Sonia Gokani, J.}
Prakash*
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