WOODBRIAR ESTATE LTD. Vs. COMMR. OF C. EX.

JUDGEMENT

(1.) THIS application filed by the appellants is for rectification of what is described by them as 'apparent mistake' in our Misc. Order No. 115/2006, dated 13 -3 -2006. By the said order, we had dismissed the application filed by the appellants for condonation of the delay of 242 days involved in the filing of their appeal. We had found that the delay up to 23 -10 -2003 had been satisfactorily explained. No explanation of the delay which occurred thereafter was found in the case and accordingly the delay condonation application was dismissed.

(2.) AFTER reading the present application, we find that the so -called 'mistake' in our order is in relation to our finding with regard to the period after 23 -10 -2003. The application cannot be allowed principally on account of the fact that a miscellaneous order such as one dismissing a delay condonation application cannot be rectified under Section 352(C) of the Central Excise Act, which provision is applicable only for rectification of a final order passed on merits. Secondly, the so -called mistake is not found in the order passed by us inasmuch as the reasons stated by the party pertained to the period prior to 23 -10 -2003.

(3.) IN the result, the application gets dismissed.