IVP LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.)

(2.) WE are called upon to deal with two applications, one for rectification of mistake in our final order dated 12 -8 -2004 passed in the captioned appeal and the other for condo nation of delay of the said application. The ROM application was filed on 18 -9 -2008, long after the prescribed period of 6 months expired. It is this delay which is sought to be condoned in the second application.

(3.) THE learned Counsel for the applicant has argued that, if the period taken by the party for pursuing wrong remedy before the Hon'ble High Court against our final order is excluded in terms of Section 14 of the Limitation Act, there is no delay in the filing of the ROM application. Against our final order, the party filed Writ Petition before the High Court on 14 -12 -2004 and this petition was later on converted into a regular appeal, which happened on 29 -3 -2005. On 30 -7 -2008, a Division Bench of the High Court disposed of that appeal (Central Excise Appeal No. 8/2007) in the following terms: