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TMI Blog2019 (4) TMI 1556X X X X Extracts X X X X X X X X Extracts X X X X ..... n case of doubt, the benefit, if any, must go in favour of the appellant - We do feel in matters such as these, a more liberal approach should be adopted as nobody gains by delaying filing of an appeal and when the reasons for the delay is a plausible reason which is not alleged to be untrue then the ends of justice would require condoning the delay and by considering the issue on merits. Delay condoned - the appeal of the appellant would be restored to the file of the Tribunal. - CENTRAL EXCIAL APPEAL NO. 16 OF 2019 - - - Dated:- 9-4-2019 - A.S. OKA M.S. SANKLECHA, JJ. Mr. Bharat Raichandani a/w Ms. Pragya Koolwal I/b UBR Legal for the appellant Mr. Karan Adik a/w Ms. Maya Majumdar for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring and not giving any finding on the affidavit filed by the proprietor of the appellant company in support and in addition to the medical certificate? 3. The appeal is admitted on the above substantial question of law. On 4th April, 2019, the parties were put to notice that the appeal itself would be disposed of on the above questions finally today. The advocate for the respondent at that time waived service. Therefore, we took up the appeal itself for final disposal. 4. As is evident from the questions, the basic/ primary issue is only whether the Tribunal was justified in dismissing the appellant's appeal on account of delay of 188 days in filing the appeal before it. 5. The appellant in its application f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deserve to be condoned. 8. However, we note that the Paediatric Surgeon is also a qualified doctor and is competent to issue a certificate with regard to a person suffering from back pain and advise a patient to take rest. No bar in terms of Medical Council Rules or otherwise is relied upon to disregard the view of the medically qualified person. It is true that if on these facts, the appellant had shown himself to a specialist, dealing with back pain and produced a certificate in support thereof, the Tribunal may have been satisfied with the evidence in support. Thus, the view taken by the Tribunal may be a possible view. However, in case of doubt, the benefit, if any, must go in favour of the appellant. We do feel in matters such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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