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2013 (10) TMI 492 - CESTAT MUMBAICondonation of Delay – Held that:- Three opportunities were given to the appellant and they did not turn up - Even after receiving the Order-in-Appeal, no steps were taken to file the appeal in time - I also note that the preamble of the order itself specifies the time limit and the authority to whom the appeal is to be filed - copies of the medical certificates produced are one from a surgeon and is not clear from the certificate that he is a specialist on the subject - The second certificate is from a doctor from different place - the condonation of delay application does not merit consideration - the offer made by the Consultant to allow condonation with cost was accepted - the applicant is directed to deposit Rs. Ten thousand only with the Commissioner – Decided in favour of Assessee.
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