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TMI Blog2016 (10) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... nathan ) This appeal is preferred, under Section 35G of the Central Excise Act, 1944 (for short "the Act"), against the order passed by the CESTAT, Bangalore in Final Order No.21689/2015 in Appeal No.20660 of 2014 dated 24.07.2015. The appellant herein invoked the jurisdiction of the CESTAT against the order passed by the Commissioner (Appeals). The said appeal was preferred with a delay of 218 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had received the order; the medical certificate, placed on record, showed that the Managing Director of the appellant was suffering from hypertension with effect from 01.07.2013; the impugned order was received by the appellant on 20.04.2013, and there was sufficient time to prefer an appeal thereagainst; the affairs of the company were being taken care of by others; and, as such, the ill-health o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order was received even earlier on 20.04.2013 itself. Sri A.V.A.Siva Karthikeya, learned counsel for the appellant, would submit that the Tribunal did not disbelieve the medical certificate; the limitation prescribed for preferring the appeal is 90 days; the 90 days period ended only on 20.07.2013; even prior thereto, the Managing Director of the appellant was ill from 01.07.2013; and the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he illness, which the Managing Director of the appellant was said to have suffered from, was noticed by the Tribunal. The said medical certificate was issued by Ms.Uma Rani whose qualification, as recorded in the certificate itself, is M.B.B.S, D.G.O. The Managing Director of the appellant did not suffer from any gynaelogical disorder. It is difficult to believe that the Managing Director of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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