2006 (11) TMI 224

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....erred under Section 35G of the Central Excise Act, 1944 (for short, 'the Act') by revenue against the order dated 2-12-2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, proposing following substantial questions of law :- "(i) Whether Tribunal was justified in dismissing the application for rectification of mistake only on the ground of limitation? (ii) Whether Tr....

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....garh-II, 2003 (158) E.L.T. 680 (P & H). 3.In view of the above, the appeal is dismissed. 4.Before parting with the order, we are constrained to deprecate the filing of appeals before this Court in reckless and mechanical manner without even examining the merits of the controversy and the amounts involved. There appears to be non-application of mind by the persons at the helm of affairs, resultin....