2011 (9) TMI 819

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..... ssed by the lower appellate authority on the ground that it was filed beyond the condonable time limit. The said order of the lower appellate authority on further appeal was upheld by the impugned order passed by the Tribunal. As such, neither the lower appellate authority nor the Tribunal has gone into any issue and the appeals have been dismissed merely on the technical ground of having been fil .....

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..... lication. Hence, the direction given to the original authority by the Tribunal in the impugned order vide para-3 thereof cannot be said to be a mistake by any stretch of imagination. Consequently, the present miscellaneous application filed by the Department for rectification of mistake is entirely misconceived and the same is rejected. (Order dictated and pronounced in the Open Court)
Case l .....

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