2001 (7) TMI 698

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..... an ROM petition filed by the Revenue in respect of the Final Order dated 16-10-2000 passed by the Tribunal. In this order it was observed that the appeal was filed by the Revenue against the order dated 2-11-1998. In the appeal of the Revenue, the receipt of this order was stated to be 12-3-1999 but the Order-in-Review itself was passed on 5-3-1999. The Tribunal in its order observed that the Ord .....

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..... iew was signed on 5-3-1999. Since, obviously the Review Order could not have been passed even before the receipt of the order against which the appeal was filed and the appeal itself was filed before the CEGAT on 7-6-1999, there was an apparent delay in filing the appeal. It was also observed that since there was no COD petition filed by the Revenue, the appeal was liable to be dismissed on accoun .....

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