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Issues: Condonation of delay in filing appeal before Commissioner (Appeals) based on medical grounds and financial status.
In this judgment by the Appellate Tribunal CESTAT, AHMEDABAD, the primary issue revolved around the condonation of a 30-day delay in filing an appeal before the Commissioner (Appeals). The appellant submitted a medical certificate stating that the proprietor had suffered a fractured arm, undergone an operation, and developed an infection, justifying the delay. However, the Commissioner (Appeals rejected the appeal solely on the ground of limitation, citing the appellant's financial stability as a reason for not condoning the delay. The Tribunal noted that the financial health of the appellant should not impact the condonation of delay and emphasized that the hospitalization of the Managing Director, who was overseeing all activities, was a valid reason for the delay. Additionally, the appellant had already deposited the entire duty, interest, and penalty before submitting papers to the Commissioner (Appeals), further supporting the case for condonation. The Tribunal, after considering the circumstances, decided to condone the delay, overturn the impugned order, and remand the matter back to the Commissioner (Appeals) for a decision on merit. The judgment highlights the importance of considering genuine reasons for delay, such as medical emergencies leading to hospitalization, and emphasizes that financial stability should not be a determining factor in condoning delays in legal proceedings. The decision underscores the need for a balanced approach in evaluating such situations and ensuring that justice is served by considering all relevant factors before dismissing appeals based solely on procedural grounds.
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