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2014 (6) TMI 723 - HC - Central ExciseCondonation of delay - delay of 213 days - business problem and ill-health - Held that:- appellant has produced the Medical Certificate to prove the suffering of hypertension and cardiac problem for about seven months - The Tribunal had disbelieved the said version stating that there is no advise for taking bed rest. A person suffering from cardiac decease or problem must take rest and cannot function as the normal person - In such circumstances, the order of the Tribunal cannot be sustained. Having regard to the Medical Certificate produced by the appellant, which is not fully convincing to accept the version of the appellant, we are of the view that the appeal may be allowed on terms - Delay condoned conditionally.
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