2013 (8) TMI 619

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..... ness of Consultant appearing before him as indicated in the medical certificate been given by Doctor - They should have considered this medical certificate sympathetically and in proper perspective and should have condoned the delay – orders in appeals were set aside and the appeals were remanded back to first appellate authority to reconsider the issue afresh. - Appeal No.C/10232, 10233/2013, .....

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..... er the provisions of Section 112 of Customs Act, 1962 and Rule 26 of Central Excise Rules, 2002. 2. After hearing Shri A.B. Nawal, ld. Consultant appearing on behalf of M/s Sun Pharmaceutical Industries Ltd. the main appellant herein, we find that the first appellate authority has dismissed the appeal filed by the appellant only on the ground of delay in filing the appeal before him and he did n .....

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..... him, as indicated in the medical certificate been given by Doctor attending the ld. Consultant. To our mind, the first appellate authority should have considered this medical certificate sympathetically and in proper perspective and should have condoned the delay. Suffice to say that this would be in the interest of natural justice, we condone the delay in filing the appeal before the first appell .....

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