2013 (11) TMI 35

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....alia, Advocate ORDER Per DR.D.M. MISRA; This is an application filed by the Revenue seeking rectification of the order No. M-386,/S-824,/A-535/KOL/2012 dated 02.08.2012 whereby the appeal filed by the Revenue was dismissed. 2. At the outset, the Ld. Advocate for the Respondent made a preliminary objection about the maintainability of the aforesaid application submitting that any mistak....

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....uld not be condoned. The Revenue has now filed misc. application stating that the delay was not for 279 days and it was only for 22 days as there was calculation error, thus, there was a mistake apparent on the face of the order. However, we find that the Revenue has filed the rectification application after a period of six months from the date of the said order. In view of the provisions containe....