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TMI Blog2019 (6) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... rt. The condonation of delay can only be allowed on payment of costs. This for the reason that on facts, the view taken by the Tribunal is a plausible view and we would not have interfered. But only to ensure that justice is done, we are interfering. Thus, to balance the right and equity while considering the delay, we direct the appellant to pay a cost of ₹ 20,000/to the Commissioner of Central Excise within a period of two weeks from the date on which the order is uploaded. The impugned order be set aside and the appeal is restored to the Tribunal for fresh disposal. - CENTRAL EXCISE APPEAL NO. 12 OF 2019 - - - Dated:- 10-6-2019 - M.S. SANKLECHA, M.S. SONAK, JJ. Mr. Bharat Raichandani with Ms. Pragya Koolwal i/b. U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount is to be paid to the Commissioner of Central Excise within a period of two weeks from the date on which the order is uploaded. 6. The reasons for the delay in filing the appeal No.16 of 2019 before the Tribunal as recorded in this court's order dated 9th April, 2019, are as under: The appellant in its application for condonation of delay of 188 days in filing the appeal had stated that the delay was because he was suffering from back pain and had been advised rest. Being a sole proprietor, the work of filing the appeal from the impugned order could not be attended to, leading to the delay. The application was supported by an affidavit and a doctor's certificate. The impugned order of the Tribunal while rejectin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 20,000/for the following reasons: 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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