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2013 (6) TMI 30 - MADRAS HIGH COURTWorks contract - Condonation of delay - CESTAT observed that the Doctor in question is a skin specialist and therefore, the medical certificate issued by him for the person suffering from Hepatitis, is mis-conceived and therefore, there is no explanation for condonation of delay and accordingly, the application was dismissed by the CESTAT. Held that:- The Doctor attached to the petitioner-company gave medical advise to the General Manager and he gives treatment to the employees of the petitioner-company, and he has given a Medical Certificate for taking rest to the General Manager for the ailment of Hepatatis. The CESTAT not being an expert in examining that Certificate, took a view that the said certificate cannot be accepted and therefore, the reasoning given by the CESTAT in dismissing the condonation of delay application is not justifiable. Delay condoned - CESTAT is at liberty to take further course in the appeal filed by the petitioner-assessee. - Decided in favor of assessee.
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