2004 (1) TMI 444

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....h, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - According to the applicant an obvious and patent error arises on the face of the record of the final order of the Tribunal inasmuch as the plea regarding non-applicability of the extended period of limitation has not been considered. Learned Counsel while fairly admitting that there is no recording in the Tribunal's ord....

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....der of the Tribunal. 3. We have considered the rival submissions. We note that the plea regarding time bar was raised by the appellants in their appeal as well as in the synopsis filed at the time of hearing of the appeal before the bench. The difficulty faced by us is that neither the Counsel for the appellants, nor the DR nor the bench now hearing the application, were the ones who argued ....