2014 (10) TMI 304

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..... d bed rest due to hyper tension with diabetics mellitus with infected wound in right foot with cellulites due to gangrene and was immobile - held that:- it is not the length of the delay but the adequacy of the explanation that should be considered for condonation of delay. In the present case, the only ground adduced by the appellant is that Shri Jagdish Sharma was sick and he was advised bed res .....

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..... atter, acceptability of the explanation is the only criterion" - condonation denied.
P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Shri P V Sadavarte, Adv. For the Respondent : Shri Ahibaran, Addl. Comm. (AR) ORDER Per: P R Chandrasekharan: 1. The COD application and stay petition are filed against Order-in-Original No. 57/2012/C dated 24/08/2012 passed by Commissioner of .....

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..... rom 24/09/2012 to 15/01/2014. When the case had come up last time for hearing, the bench had directed the Revenue to verify the certificate and also to ascertain how the affairs of the company was run during the impugned period and a copy of the report given by the Jurisdictional Deputy Commissioner of Central Excise has been furnished. As per the said report, there are two Directors, namely, Shri .....

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..... at the contention that Shri Jagdish Sharma was advised bed rest due to hyper tension with diabetics mellitus and was immobile is not borne out from the report of the jurisdictional excise officers. It is seen from the records that he had appeared for personal hearing before the Jurisdictional Deputy Commissioner and therefore, the explanation given by the appellant cannot be accepted. 5. We have .....

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..... the appeal is not convincing. The Hon'ble Apex Court in the case of Balkrishnan Vs. Krishna Murthy - 1998 (7) SCC 123 had held that it is the adequacy of the explanation that matters and not the length of delay. The Hon'ble Apex Court held that "condonation of delay is a matter of discretion length of the delay is no matter, acceptability of the explanation is the only criterion" .....

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