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TMI Blog2019 (1) TMI 1716X X X X Extracts X X X X X X X X Extracts X X X X ..... required to explain the delay. Explanation of delay must be sufficient - In the present case, the petitioner puts forth a general illness so as to seek condonation of delay in excess of 400 days in making and filing the appeal. The general illness does not cover the entire period. The petitioner is a partnership firm. There are more than one person as partners of the firm. The application does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6214(W) of 2018 is restored to its original file and number. 4. CAN No. 3555 of 2018 is allowed. 5. No order as to costs. Re : W.P. No. 6214(W) of 2018 6. By consent of the parties, WP No. 6214(W) of 2018 is treated as on day s list and is taken up for consideration. 7. An order passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata, Eastern Zonal Bench, Kol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is meritorious. 11. Learned Advocate appearing for the petitioner relies upon 1987 (28) E.L.T. 185 (S.C.) (Collector, Land Acquisition Anantnag and Anr. v. Mst. Katiji and Ors.), 2017 (356) E.L.T. 422 (A.P.) (Kalathil Brothers Construction Co. Pvt. Ltd. v. C.C.E. Cus., Visakhapatnam- II), 2012 (28) S.T.R. 432 (Kar.) (Affiliated Computer Services (I) Pvt. Ltd. v Commissioner of Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in different parts of the country may not, by itself, be sufficient explanation. There is nothing on record to suggest that by virtue of their locations the other partners of the firm were incapacitated from pursuing the appeal. Moreover, the nature of illness so far as the person is concerned, is such that, it could not have prevented such person from perusing the appeal. CESTAT authority rightly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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