2004 (8) TMI 484

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..... e Appellant. Shri T.K. Kar, SDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. -  Shri Prantosh Mookherjee, learned Advocate appeared for the applicant/appellant-company. We find that the applicant/appellant-company is a Public Sector Undertaking and they had not produced the Clearance Certificate from the Committee of Secretaries. Vide Tribunal's Order No. S-327/A-423/Cal/99, d .....

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..... R. for the Revenue, who contends that there is an abnormal delay in filing the Restoration Application, and accordingly, the Miscellaneous Application filed by the Party may be dismissed. 3. After hearing both sides, we find that there is no explanation for the delay of nearly three years. We, therefore, dismiss the captioned Miscellaneous Application filed by the applicant/appellant-company .....

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