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2014 (1) TMI 1415 - CESTAT AHMEDABADCondonation of delay - Delay due to sole proprietorship - Held that:- in the case of proprietary firm, it is a one man show, and there can be failure in undertaking the requirements as per law. In view of the peculiar circumstances of the case such as the penalty was imposed on the appellant on an appeal filed by the Revenue and the appellant is a heart patient, medical certificate was submitted that he was not well, and the nature of the business in which the appellant is involved, I consider that in this case, a lenient view is called for and accordingly the delay is required to be condoned - Delay condoned.
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