9911796707
TMI Blog2000 (2) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... on stating that he was under continuous treatment due to his old age and due to coronary artery disease and he could not move about to take interest in the company affairs. There was another Director whose son had met with a major motor-vehicle accident and had been hospitalised for multiple fractures and therefore the other Director was totally under mental anguish and under severe mental turmoil and was not in a position to concentrate on the work as his only son was in critical condition. Appellants had produced enormous evidence and filed affidavits, medical certificates, etc. to prove the delay in filing the appeal and explaining the circumstances which were beyond their control. They had stated that they were not to take any advantage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.A. submits that Commissioner was totally prejudiced in the matter and he has taken an incorrect stand and has not shown any consideration despite such enormous evidence placed to prove the point. He relied on the salient features pertains to condonation as laid down by the Apex Court in the case of Collector Land Acquisition v. MST Katiji Others as reported in 1987 (28) E.L.T. 185 (S.C.). He submits that this judgment is the salient judgment which lays down the approach the Courts should take while considering applications for condonation of delay. Further reference was also made to the case of Bhag Singh and Others v. Major Daljit Singh Others as reported in 1987 (32) E.L.T. 258 (S.C.) wherein also the Apex Court laid down the salie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court cited by him was sufficient for the Commissioner not to exercise his jurisdiction. Therefore, the Commissioner cannot be faulted in the matter. He seeks for dismissal of the appeal on the ground of time bar. 3. On a careful consideration of the submissions and on a perusal of the entire records, we are satisfied that one of the Directors Menon who was aged person was hospitalized and was under serious condition. Enormous records have been produced to show about his delicate condition. As regards the Second Director incharge who was faced with the misfortune to see his only son struggling between life and death due to major injuries following an accident. As a result of both the Directors being disabled, the work of the company ..... X X X X Extracts X X X X X X X X Extracts X X X X
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