9911796707
TMI Blog1989 (7) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... s 3rd November, 1988. Thereafter, the applicants had presented an application for condonation of delay duly supported with an affidavit and medical certificate in original. Thereafter, another affidavit dated 7th July, 1989 sworn before an Oath Commissioner was also filed. The date of communication in column No. 3 of the appeal memo has been mentioned as 3rd November, 1988. Thus the appeal is hit by limitation and there is a delay of 59 days. 2. Shri J.S. Agarwal, the learned advocate, has reiterated the contentions made in the application for condonation of delay and the subsequent affidavit. Shri Agarwal, the learned advocate, stated that the appellants Director Shri Sunil Mangla had fallen sick in the last week of January, 1989 and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of sub-section (3) of Section 35B of the Central Excises and Salt Act, 1944, an appeal has to be filed within three months from the date of the receipt of the order. The appellant has duly supported his plea with an affidavit duly sworn before the Notary Public. The affidavit dated 7-7-1989 is reproduced below : Affidavit of Shri Sunil Mangia son of Dr. R.C. Mangia aged 35 years resident of B-9, Kalindi Colony, New Delhi. I, the above named deponent do hereby solemnly affirm and state as under :- 1. That the Appeal against the said order in original dated 28-10-1988 before the Hon ble Tribunal was required to be filed on or before 3-2-1989. 2. That the appeal was acutally filed on 4-4-1989 resulting in a delay of 59 days in fili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in AIR 1962 Supreme Court 361 has held that the appellant is not expected to explain his conduct in the late filing of the appeal till the last date of limitation and after expiry of the limitation the appellant has to explain each and every day s delay. In the matter before us, the appellant was sick. He has filed an affidavit which is already reproduced above. The revenue has not filed any counter-affidavit and has also not filed any evidence which leads us to the inference that the contentions made by the applicant in the application for condonation of delay are incorrect. The application is duly supported with a medical certificate from Dr. D.Sen Gupta, Senior Physician, Dr. R.M.L. Hospital, New Delhi. Accordingly, we are of the view th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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