2004 (8) TMI 435

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....kar, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The Revenue has filed an application for rectification of mistake in Tribunal's Final Order No. A/406/2003, dated 29-7-2003 [2003 (160) E.L.T. 910 (T)] along with an application for condonation of delay in filing the appeal for rectification of mistake. 2. Shri D.N. Chaudhary, learned SDR, submitted that the....

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....application has been filed in Delhi Bench also; that the delay has been caused in filing the present Misc. application as the matter was being pursued by filing reference application in Delhi High Court and that delay is unintentional which may be condoned. 3. Shri Naresh S. Thakar, learned Advocate, submitted that as per the provisions of Section 129B(2) of Customs Act the application for....

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.... learned Advocate for the Respondents that the said Section does not contain any provision for condoning the delay in filing application for rectification of mistake. Moreover, we observe that no sufficient reason has been advanced by the Revenue on account of which delay has been caused in filing application for rectification of mistake. The only reason mentioned by the Revenue is that in another....