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Issues involved: Condonation of delay in filing appeal, waiver of pre-deposit and stay of recovery in penalty imposition.
The judgment by the Appellate Tribunal CESTAT, CHENNAI involved two applications filed by the appellant: one for condonation of the delay in filing the appeal and the other seeking waiver of pre-deposit and stay of recovery in relation to the penalty imposed. The first application pertained to a delay of 4 months and 14 days in filing the appeal against the Commissioner's order which confiscated foreign and Indian currencies, imposed a penalty of Rs. 2.5 lakhs, and allowed redemption against payment of a fine of Rs. 11 lakhs. The appellant attributed the delay in filing the appeal to being under medical treatment from 14-10-07 to 31-3-08, which hindered engagement of counsel until 15-4-08. However, the medical documents provided, including a discharge summary and a doctor's certificate, did not conclusively establish the appellant's inability to file the appeal promptly. Despite the medical treatment period, the delay post 31-3-08 remained unexplained. The Tribunal noted the lackadaisical approach of the appellant post-receipt of the Commissioner's order, which should have prompted timely legal action following an unfavorable decision. Given the unsatisfactory explanations for the delay, the Tribunal dismissed the application for condonation of delay, resulting in the dismissal of the appeal as time-barred. Consequently, the stay application was also disposed of by the Tribunal.
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