2007 (1) TMI 465

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....r]. - Although this matter was not in the list today, the learned Authorised Representative, Shri B.N. Chattopadhyay has mentioned in the open court today that in order to avoid any further delay in disposal of the present appeal, this Tribunal had given a drection on 16-1-2007, to the Revenue to ascertain whether there was any Miscellaneous Application in record for rectification of defects in ....

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....on does not go to the root of the matter which touches the right of the parties, that should not be considered; (iii) Any Amendment Application should only be on bona fide discovery of the fact and not as a routine manner to put the other side in hardship. Such trite law cannot be ignored while entertaining an application styled as Application for Rectification of defects, which is in the guise ....