CESTAT is not proper Appellate Forum for Dispute of Rebate Claim

Shree Rajasthan Syntex Ltd. Vs Union of India (Rajasthan High Court) Admittedly, the revision petition was filed against the orders dated 9.8.2005 on 19.8.2013 after more than 8 years and the petitioner made request for condonation of huge delay on the ground that they availed wrong forum to challenge the order. The learned revisional authority observed that it was not bonafide mistake and sufficient cause which prevented the petitioners from filing revision application in time as it was their conscious decision to file an appeal, which is not on account of any ignorance of law or lack of reso...