BRAUN TEXTILE PROCESSORS Vs. COMMISSIONER OF CUSTOMS (EXPORTS)

JUDGEMENT

(1.) Heard counsel for the parties finally.

(2.) The petitioner is aggrieved by the dismissal of the appeal to the CESTAT by the impugned order dated 25.02.2013. The Tribunal rejected the appeal on the ground that it had been approached in a highly belated manner. The following question of law arises :

(3.) The brief facts of the case are that the appellant sold readymade garments to M/s. CIS Exports Pvt. Ltd., a merchant exporter and claimed the drawback of the duties suffered on inputs used on the exported product; the appellant sought drawback which was disallowed. The respondent also proposed to impose penalties under Section 114A of the Customs Act. The show-cause notice culminated in an order-in-original dated 06.04.2009. The petitioner approached the Central Government on revision under the mistaken impression that the revision was maintainable. By order dated 21.01.2010 revision was admitted. The revisional authority apparently appears to have rejected the proceedings on 07.04.2010. It is contended that the petitioner was in the dark about this order and the matter came to light on 18.07.2012 when the Deputy Commissioner addressed a letter to it. It, therefore, wrote to the revisional authority seeking clarification on 28.08.2012. The revisional authority by a letter dated 06.09.2012 confirmed that the revision had been rejected on the basis of an interim report of 21.08.2012.