9911796707
TMI Blog2002 (11) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-Appeal No. 94/99, dated 10-12-99 by which the Commissioner (Appeals) has dismissed the appeal at the threshold level on the ground of time bar inasmuch as that the appeal had been filed beyond the statutory period of 3 months and the delay was 87 days. However the Commissioner (Appeals) had powers to condone the delay beyond 3 months and up to a period of 90 days. The reason given by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support his plea and to show that the rulings clearly apply to the facts. In all these cases the Bench has condoned the delay which has been shown that the concerned person had fallen sick and the appeal could not be filed in time. 3. Ld. DR opposes the prayer and submits that the Commissioner (Appeals) is not satisfied with the grounds given by the appellants. It is a matter of routine business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al condoned the delay of 79 days in filing the appeal on the basis of medical certificate showing sickness of the appellant s wife. Likewise the delay of 47 days were condoned in the case of Sree Laxmi Steel Re-Rolling Mills v. CCE, Hyderabad as reported in 2001 (138) E.L.T. 476 on the similar ground of sickness and hospitalization. This Bench in the case of Essenjay Marketing Pvt. Ltd. v. CC, B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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