(1) WE have heard Shri S.C. Manchanda, learned senior counsel for the Revenue.

(2) THIS special leave petition filed on 16/11/1993 is delayed by 264 days. For quite some time in the past, this court has been making observations as to the grave prejudice caused to public interest by appeals brought on behalf of the government being lost on the point of limitation. Such observations have been made for over a few years in the past. But there seems to be no conspicuous improvement as is apparent in the present petition which is filed in November 1993. The explanation for the delay, had better be set out in petitioners own words:

"(G) The Advocate-on-Record got the special leave petition drafted from the drafting Advocate and sent the same for approval to the Board on 24/06/1993 along with the case file.

(H) The Board returned the case file to the Advocate-on-Record on July 9, 1993 who re-sent the same to the Board on 20/09/1993 requesting that draft Special Leave Petition was not approved by the Board. The Board after approving the draft Special Leave Petition sent this file to CAS on 1/10/1993."

(3) THIS explanation is incapable of furnishing a judiciall