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TMI Blog2016 (12) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant-assessee that the father of the Consultant was not well and had passed away and even his wife was suffering from breast cancer - Held that: - the learned Tribunal ought to have condoned the delay in preferring the Appeal since there does not appear to be any deliberate delay and/or negligence on the part of the appellant in not preferring the Appeal within the period of limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elay of 114 days caused in preferred the Appeal, which was arising out of the Order-in-Appeal No. OIA-VIII-48-267- EXP-AMD-MP SEZ-15-16 dated 16th December 2015 passed by the Commissioner [Appeals] of the Central Excise, Customs Service Tax, Mundra , the original appellant has preferred the present Appeal. Against an Order passed by the Commissioner [Appeals], the appellant herein preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was also out of country and it was also the case on behalf of the appellant-assessee that the father of the Consultant was not well and had passed away and even his wife was suffering from breast cancer. Considering the aforesaid facts and circumstances, we are of the opinion that the learned Tribunal ought to have condoned the delay in preferring the Appeal since there does not appear to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion preferred by the appellant, which was submitted to condone delay in preferring the Appeal, and the consequential order passed by the learned Tribunal dismissing the Appeal deserves to be quashed and set-aside and is hereby quashed and set-aside. Delay caused in preferring Appeal before the learned Tribunal is hereby condoned. Now, the learned Tribunal to decide and dispose of the Appeal No. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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