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TMI Blog2013 (5) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise, Chennai IV Commissionerate. Held that - we allow the application and the Registry is directed to correct the cause title Condonation of delay - As submitted by appellant that he could not prepare and finalise the appeal within the stipulated period on account of his emergency travel due to personal family exigencies and produce medical certificates - held that - Tribunal may adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Commissioner of Central Excise, Chennai IV Commissionerate would be substituted by Commissioner of Service Tax, Chennai. He drew our attention to paragraphs 2 and 3 of the application, which is reproduced below:- It is submitted that the appeal pertains to jurisdiction of Service Tax Commissionerate. The Show Cause Notice was assigned to Commissioner of Central Excise, Chennai IV Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Tax, Chennai instead of Commissioner of Central Excise, Chennai IV Commissionerate. 2. After hearing the learned Additional Commissioner (AR) and on perusal of the records, we allow the application and the Registry is directed to correct the cause title insofar as the words written Commissioner of Central Excise, Chennai IV Commissionerate would be substituted by Commissioner of Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Krishnakumar was advised to take complete rest from 15.12.2010 to 28.2.2011. It is seen from memo of appeal that on 5.10.2010 they received the impugned order. On a query from the Bench, the learned counsel submits that the last date of filing appeal was on 5.1.2011 and the appeal was filed on 8.4.2011. 5. The Tribunal may admit an appeal after the expiry of the stipulated period, if it is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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