The ld. DR has objected to the misc. application so filed by the assessee and stated that in the presentcase, the order has been passed on the same day the matter was heard by the Tribunal and subsequently dispatched by the Registry at the given address and nothing has been brought on record which suggest that the order so dispatched by the Registry has been returned back unserved. Further, referring to the provisions of section 254(2) of the Act, the ld DR submitted that there is no provision under law wherein the delay in filing the Misc. Application can be condoned by the Tribunal and the same is the consistent position of this Bench and accordingly, the misc. application so filed may be dismissed being barred by limitation.