Friday, 18 May 2018

HC : No delay condonation where exporter knowingly approached wrong forum over 'rebate' dispute

HC refuses to interfere with order of Revisional Authority who dismissed revision application / petition filed by assessee 8 years after CESTAT rejected appeal relating to rebate of excise duty for lack of jurisdiction; Notes that assessee had preferred an appeal before CESTAT despite knowing well that it should approach Revisional Authority u/s 35EE of Central Excise Act in matter relating to excise duty rebate; Dispute had arisen over entitlement to rebate in view of amendment to Notification No. 43/2001-CE (NT) and clarification issued by CBEC with respect to applicability of Explanation that goods should be effected under Rule 19 of Central Excise Rules; While assessee contended that it was entitled to rebate since goods had been cleared from factory prior to amendment to Notification No. 43/2001-CE (NT), Revisional Authority observed that delay of 8 years was neither a bona fide mistake nor a sufficient cause which prevented the assessee from filing the application / petition in time; Resultantly, HC dismisses writ petition while refraining from issuing any direction to Authority who had considered all facts objectively  : Rajasthan HC

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