1997 (12) TMI 285

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....ick, Advocates, for the Respondent. [Order]. -  I have heard both sides. 2. A preliminary point has been raised by the ld. Advocate, Shri D.N. Bhowmik that E.A. 6 form mentions 11-8-1997 as the date of receipt of the Tribunal's Order (see Item 6 of E.A. 6). That being so, the R.A. should have been filed by 10th October, 1997. But it has been filed on 24-11-1997, even beyond the ....

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.... prayer for condoning the said delay. Ld. Advocate for the respondent has no objection. Having regard to the aforesaid facts and circumstances, I condone the delay. Commissioner (Preventive) should, however, be more careful in filling the EA-6 form in future. 4. On merits, I observe that the question of law as raised in the R.A. namely, "Whether Hon'ble CEGAT, Calcutta is correct in settin....