ORDER

1. This Court on, 28.10.2013, made the following order:

"This appeal is directed against the two orders of the tribunal dated 2nd February, 2009 and 29th April, 2011. Order dated 29th April, 2011 was passed on the rectification application filed by the appellant-Revenue, which stands dismissed holding/observing that it was barred by limitation and the delay cannot be condoned under Section 129 B(2) of the Customs Act, 1962. Tribunal has observed that they do not have power of condonation of delay beyond the period specified. In view of the said position, order dated 29th April, 2011 is in accordance with law.

The present appeal was filed on 5th October, 2011 challenging order dated 2nd February, 2009 is clearly barred by limitation. The appellant has not filed any application seeking condonation of delay. The appeal can be dismissed on this ground alone. We notice that as per order dated 2nd February, 2009 the tribunal has directed return of gold weighing 2 kgs. to the respondent upon payment of redemption fine etc. The said duty/penalty/fine was deposited on 9th April, 2009. It later on transpired that the appellant had transferred the said gold to State Bank of India on 3