2014 (6) TMI 723 - HC - Central Excise

Condonation of delay - delay of 213 days - business problem and ill-health - Held that - appellant has produced the Medical Certificate to prove the suffering of hypertension and cardiac problem for about seven months - The Tribunal had disbelieved the said version stating that there is no advise for taking bed rest. A person suffering from cardiac decease or problem must take rest and cannot function as the normal person - In such circumstances, the order of the Tribunal cannot be sustained. Having regard to the Medical Certificate produced by the appellant, which is not fully convincing to accept the version of the appellant, we are of the view that the appeal may be allowed on terms - Delay condoned conditionally.

Summary

The Madras High Court allowed a civil miscellaneous appeal filed against the Customs, Excise & Service Tax Appellate Tribunal's order declining to condone a 213-day delay in filing the appeal. The appellant cited business problems and ill-health, including hypertension and cardiac issues. The Court found the Medical Certificate produced by the appellant not fully convincing but allowed the appeal on the condition that the appellant deposits Rs.5,000 to the Chief Justice Relief Fund within a week to condone the delay.