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TMI Blog2019 (7) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 alongwith interest and penalty - delay properly explained - HELD THAT:- The medical certificate of the person, who filed the affidavit on behalf of the appellant, was produced and the genuineness of the same was not disputed by the Tribunal. But, the Tribunal held that the medical certificate did not instill any confidence as no reasons were assigned except stating that he was suffering from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e application, the Tribunal could have taken a liberal approach. The delay in this case is not abnormal but only 96 days. The question of law is answered in favor of the appellant - Appeal allowed. - CENTRAL EXCISE APPEAL No. 220 OF 2018 - - - Dated:- 27-12-2018 - SRI V RAMASUBRAMANIAN AND SRI P. KESHAVA RAO, JJ. For The Petitioner : Mr Vivek Chandra Sekhar S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (1) of the Finance Act, 1994. Interest and penalty under different sections of the Finance Act, 1994 were also imposed. 4. The appellant preferred an appeal before the CESTAT, along with an application for condonation of the delay of 96 days. The said application was dismissed by the Tribunal forcing the assessee to come up with the above appeal. 5. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e affidavit on behalf of the appellant, was produced and the genuineness of the same was not disputed by the Tribunal. But, the Tribunal held that the medical certificate did not instill any confidence as no reasons were assigned except stating that he was suffering from leg pain. Insofar as the delay in making arrangement of the pre-deposit amount is concerned, the Tribunal found that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 96 days. 9. As a matter of fact, the appellant has already filed a VCES application and paid the entire service tax liability. Therefore, the refusal of the Tribunal to condone the delay appears to be harsh. 10. Therefore, the question of law is answered in favour of the appellant and the appeal is allowed. The delay in filing the appeal before the Tribunal is condo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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