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2019 (6) TMI 879 - HC - Central ExciseCondonation of delay of 188 days in filing appeal - delay on the ground of medical reasons - HELD THAT:- The Paediatric Surgeon is also a qualified doctor and is competent to issue a certificate with regard to a person suffering from back pain and advise a patient to take rest. No bar in terms of Medical Council Rules or otherwise is relied upon to disregard the view of the medically qualified person. It is true that if on these facts, the appellant had shown himself to a specialist, dealing with back pain and produced a certificate in support thereof, the Tribunal may have been satisfied with the evidence in support. The condonation of delay can only be allowed on payment of costs. This for the reason that on facts, the view taken by the Tribunal is a plausible view and we would not have interfered. But only to ensure that justice is done, we are interfering. Thus, to balance the right and equity while considering the delay, we direct the appellant to pay a cost of ₹ 20,000/to the Commissioner of Central Excise within a period of two weeks from the date on which the order is uploaded. The impugned order be set aside and the appeal is restored to the Tribunal for fresh disposal.
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