Bhaskar Bhattacharya, C.J.

1. All these Civil Applications were heard together as the grounds for condonation of delay in filing the various Misc. Civil Applications for review are virtually the same. We, however, take the case of Civil Application No. 162 of 2014 as the lead matter.

2. By these applications, the applicant/Union of India, has prayed for condonation of delay of 417 days in filing the Misc. Civil Applications for review.

3. The following facts are not in dispute:-

3.1. By a common CAV judgment dated 28th September 2012, this Bench had decided 29 Tax appeals including the ones out of which the present applications arise. Those 29 Tax Appeals can be divided into two classes, namely, (i) the appeals wherein the quantum of monetary threshold limit is more than Rs. 25 lakh and (ii) the appeals wherein such limit is below Rs. 25 lakh.

3.2. The applicant proposed to file Special Leave Applications in the Supreme Court of India against the common order passed by this Court in nine Tax Appeals including Tax appeal No. 1116 of 2011 filed by M/s. Adarsh Textile Mills. However, the applicant could not propose to file SLP in the Supreme Court in respect of other group because