- (1.) This appeal has been preferred under Section 35G of the Central Excise Act, 1944 (for short, the Act') by revenue against the order dated 2-12-2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, proposing following substantial questions of law :- "(i Whether Tribunal was justified in dismissing the application for rectification of mistake only on the ground of limitation? (ii Whether Tribunal is justified in ignoring the directions given by this Hon'ble High Court vide order dated 9-8- 2005 that Tribunal shall consider on its own merits the application filed by revenue for condonation of delay in filing the application for rectification of mistake, in accordance with law, keeping in view the factum of pendency of appeal before the Hon'ble High Court? (ii Whether Tribunal was justified in dismissing the application for condonation of delay on the ground of absence of statutory provision for condonation of delay?"
(2.) Learned Counsel for the revenue does not dispute that even if the issue is considered on merits, about the admissibility of deemed credit, the issue is covered against the revenue by the judgment of this Court in Vikas Pipe V/s. Commissioner of C. Ex., Chandigarh-II, 2003 158 ELT 680
(3.) In view of the above, the appeal is dismissed.;