(1) HAVING considered the order of the Customs Excise and Gold (Con- trol) Appellate tribunal, we are of the opinion that perhaps there have been certain amount of latches on behalf of the appellant. Taking, however, an overall view and having regard to the possibility of the condition prevailing at that point of time as urged by the counsel for the appellant before the tribunal, .in the interest of justice it will be right and proper to condone the delay in filing the Revision Application and the order of the Tribunal is accordingly set aside. The appeal is allowed. The appeal has to be heard by the tribunal on the merits as expeditiously as possible.

COPY of CEGAT (Special bench C) Order No. 366/88-C, dated 25/4/1988 in Appeal No. CD/SB/T/224/8-C and passed by S/Shri S.D. Jha. Vice-President (J) and P.C. Jain. Member (T) in the matter of HARSHA TRACTORS LTD. v. COLLECTOR OF CUSTOMS

[Order per: S.D. Jl)a, Vice-President (J)].-This order disposes of a preliminary objection by the respondent that the revision application now transferred to the tribunal to be disposed of as an appeal presented before it is barred by limitation and the ap- plication of the appellants for co