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2016 (10) TMI 387 - HC - Central ExciseCondonation of delay - jurisdiction of the CESTAT against the order passed by the Commissioner (Appeals) - failure to file the appeal within time was because of the illness of their Managing Director - Held that: - The medical certificate, as produced, was issued by Ms.Uma Rani whose qualification, as recorded in the certificate itself, is M.B.B.S, D.G.O. The Managing Director of the appellant did not suffer from any gynaelogical disorder. It is difficult to believe that the Managing Director of appellant-Company would undergo treatment for Hypertension Heart Disease from a gynaecologist, and not a cardiologist for a heart disease. In any event, the medical certificate dated 23.02.2014 appears to have been obtained just before, and for the purpose of, filing the appeal before the Tribunal. No details as to the nature of treatment, which the Managing Director of the appellant-Company is said to have undergone from 01.07.2013 till 23.02.2014, are even referred to in the said certificate. - no reason found to exercise jurisdiction under Section 35G of the Act to interfere with the order under appeal. Delay not condoned - appeal rejected - decided against appellant.
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