2014 (8) TMI 382

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..... factory cause was furnished before the Appellate Commissioner for condoning the delay, However, since a copy of medical certificate certifying that the appellant was medically incapacited during the period of the delay is placed on record - Therefore, delay is condoned with order of costs - Decided conditionally in favour of assessee. - Service Tax Appeal No.55691 of 2013 - Final Order No. 50950/ .....

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..... ing that the appellant was incapacitated from filing the appeal due to urgent work which required going out of station. Thereafter, he fell ill and could not contact its Counsel for seeking advice, and when he became well he contacted Counsel and filed the appeal. 3. The appellate authority rejected the appeal, declining to exercise discretion to condone the delay, since the appeal was preferre .....

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..... tion of the application for condonation of delay, since no wholly satisfactory cause was furnished before the Appellate Commissioner for condoning the delay, However, since a copy of medical certificate certifying that the appellant was medically incapacited during the period of the delay is placed on record before us, we are inclined to condone the delay on terms as to costs. 7. Accordingly, o .....

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