2005 (1) TMI 560

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..... [Order]. - Heard Shri Prantosh Mukherjee, learned Advocate for the applicant/appellant company and Shri T.K. Kar, learned S.D.R. for the Revenue. 2.Shri Mukherjee, learned Advocate submits that due to wrong advice they filed a Revision Application before the Central Government instead of Appeal and were bona fidely prosecuting the Revision which was dismissed on 16-12-2003 and the appeal was fi .....

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..... -2004. The delay has not been properly explained. It cannot be said that they were bona fidely prosecuting the Revision. In view of the above discussions, I do not find any force in the Application for Condonation of Delay. Accordingly, I reject the Miscellaneous Application for Condonation of Delay. Consequently, the appeal is dismissed. The Stay Petition also stands disposed of. (Pronounced on .....

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