{"id":255318,"date":"2011-04-06T00:00:00","date_gmt":"2011-04-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-6-april-2011"},"modified":"2017-07-17T09:40:42","modified_gmt":"2017-07-17T04:10:42","slug":"commissioner-vs-unknown-on-6-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-6-april-2011","title":{"rendered":"Commissioner vs Unknown on 6 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 6 April, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp;<\/div>\n<pre id=\"pre_1\">   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1567\/2010\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 1567 of 2010\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER,\nCENTRAL EXCISE &amp; CUSTOMS - Appellant(s)\n \n\nVersus\n \n\nM\/S\nASHAPURA EXPORTS PVT LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nYN RAVANI\nfor\nAppellant \nNone for\nOpponent \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t:\n\t\t\t\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\n HONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI   24th March 2011\n\t\t\n\t\n\n \n\nORAL\nORDER<\/pre>\n<p id=\"p_1\"> (Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tRevenue<br \/>\nis in Appeal against the judgment of the Tribunal dated 21st<br \/>\nDecember 2009, raising following questions for our consideration :-\n<\/p>\n<p id=\"p_1\">[I]\tWhether<br \/>\nHon&#8217;ble Tribunal was correct in directing to condone \tthe delay in<br \/>\nfiling the application for fixation of brand rate or \tdraw back under<br \/>\nRule 7 of the said Rules, in the absence of \t&#8220;sufficient cause&#8221;<br \/>\nas could have prevented the claimant from \tmaking application for<br \/>\nfixation of brand rate of drawback in \ttime?&#8221;\n<\/p>\n<p id=\"p_2\">[II]\tWhether<br \/>\nthe Hon&#8217;ble Tribunal has the power to alter the time \tlimit specified<br \/>\nin Rule 7 of the said rule ?&#8221;\n<\/p>\n<p id=\"p_3\">\tIssue<br \/>\npertains to condonation of delay in filing the Appeal seeking duty<br \/>\ndrawback under Rule 7 (1) of the Customs, Central Excise Duties &amp;<br \/>\nService Tax Drawback Rules, 1995 before the Tribunal. It is not in<br \/>\ndispute that the said appeal was preferred within ninety days,<br \/>\narising from the cause of action. It is also not in dispute that the<br \/>\nCommissioner [Appeals] has also power to condone the delay, if the<br \/>\ndelay is properly explained. However, he had rejected the request on<br \/>\nthe ground that the appellants could not explain the reasons for such<br \/>\ndelay. Such issue was carried in appeal by the assessee. Tribunal,<br \/>\ngiving cogent reasons, reversed such order of the Commissioner<br \/>\n[Appeals] and directed condonation of the delay. We see no<br \/>\nsubstantial question of law arising in the present Appeal. Tribunal<br \/>\nhaving examined the facts on record and allowed the appeal by<br \/>\ncondoning  delay in filing the applications. Tax Appeal is,<br \/>\ntherefore, dismissed.\n<\/p>\n<p id=\"p_4\">{Akil<br \/>\nKureshi, J.}<\/p>\n<p>{Ms.\n<\/p>\n<p id=\"p_5\">Sonia Gokani, J.}<\/p>\n<p>Prakash*<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 6 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1567\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1567 of 2010 ========================================================= COMMISSIONER, CENTRAL EXCISE &amp; CUSTOMS &#8211; Appellant(s) Versus M\/S ASHAPURA EXPORTS PVT LTD &#8211; Opponent(s) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-255318","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 6 April, 2011 - Free Judgements of Supreme Court &amp; 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