Amitava Roy, J.

1. The miscellaneous cases have been registered on applications filed under s. 5 of the Limitation Act, 1963 (for short hereafter referred to as "the Limitation Act") seeking condonation of delay of 290/287 days in filing the accompanying appeals. These applications, at the first instance, were rejected by the order dt. 28th Oct., 2009, of another Division Bench of this Court sustaining the objection raised on behalf of the opposite party that the prayer for condonation of delay under s. 5 of the Act, 1963, in filing the aforementioned appeals under s. 260A of the IT Act, 1961 (for short also referred to as "the Act") was untenable in law, there being no provision therefore. Placing reliance on the decision of the Hon'ble apex Court, rendered in CCE vs. Hongo India (P) Ltd. (2009) 223 CTR (SC) 225 : (2009) 22 DTR (SC) 9: (2009) 315 ITR 449 (SC), the applications were rejected considering the then state of s. 260A of the Act. The Revenue took the matter to the Hon'ble apex Court and, by its order dt. 24th Jan., 2011, passed in Petition(s) for Special Leave to Appeal (Civil) No. 2611 of 2011, the order impugned was interfered with in face of an amendment, vide