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2017 (10) TMI 290 - HC - Service TaxCondonation of delay of one year in filing appeal - the reason for delay was that Appellant was suffering from Jaundice for 3-4 months, the Appellant has attached certain medical certificates also - Held that: - there are doubts with regard to the genuineness of the certificates because even the word “Lumbar Spondylosis” has not been spelt correctly. A Doctor is expected to at least spell a simple word like “Lumbar Spondylosis” correctly. Secondly, the averments made on affidavit is that the Appellant was suffering from Jaundice and the certificate produced is of “Lumbar Spondylosis”. Assuming that this is a mistake on the part of the Typist, then also, no application for correction of the same has been filed for the last 4-5 months. There is no explanation for the period 20.09.2015 till 06.01.2016 or for the period 26.04.2016 to 23.09.2016. - delay not condoned - application of COD dismissed.
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