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2018 (9) TMI 575 - CESTAT CHANDIGARHCondonation of delay of 55 days in filing appeal - time limitation - delay of 55 days in filing the appeal beyond the statutory period of 3 months - principles of Natural Justice - Held that:- From the medical certificate and the prescriptions placed on record, it is seen that the proprietor of the appellant, which is a proprietorship firm, was having medical problems for which he was receiving treatment and the same was brought to the notice of the Commissioner (Appeals). Even though the Ld. Commissioner (Appeals) has mentioned about it in Para 4 (1) (ii) of her order, the same appear to have been completely disregarded and no finding whatsoever has been given on it while considering the application for condonation of delay. When the appellant has made specific ground for condonation of delay along with documentary evidence, and the same has not been considered by the first appellate authority, it would be appropriate to remand the matter back to Commissioner (Appeals) to re-consider all the grounds in the application for condonation of delay - matter remanded back.
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