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2014 (11) TMI 466 - HC - Service TaxCondonation of delay - Whether the Tribunal was right in law in having completely ignored the medical certificate filed in support of the delay condonation petition and dismissed the appeal solely on the ground that none appeared for the appellant before it - Held that:- Tribunal had failed to take note of the medical certificate issued for the purpose of condonation of delay. We have taken pains to peruse such a certificate filed at page 26 of the typed set of papers. It says that the appellant was suffering from HT- Angina and is advised not to travel long distance, since 20.7.2012 to 24.4.2013. The mere certificate from a doctor without any corresponding record, to show that the appellant was taking medical treatment during that period, cannot be accepted. Even the affidavit filed in support of the condonation petition says ill health supported by this certificate, which is bereft of details. It is also not clear whether this certificate was issued by the doctor, who treated the appellant and the certificate was issued on the basis of some material. The condonation of delay based on such vague affidavit and supporting vague certificate does not inspire this Court to consider the plea that the Tribunal ought not to have dismissed the appeal. - Decided against assessee.
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