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TMI Blog2008 (11) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... r admission. 2. In the writ petition filed, the petitioner had called in question the orders passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench at Bangalore. An application for condonation of delay was filed by the petitioner in Appeal No. E/715/07 in E/St/456/07, E/COD/332/1. By the impugned order, the Tribunal has declined to condone the delay in filing the appeal and accordingly, has rejected the application. Consequently, the appeal also. The Commissioner of Central Excise and Customs, Cochin, had passed the order in original No. 20/2005 dated 30-4-2005. The said order was communicated to the petitioner. The petitioner did not file appeal within the time prescribed under the Act. 3. Nearly af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of delay was that he was suffering from Rheumatoid Arthritis and therefore, he could not file the appeal within the time. In the same application, the petitioner has stated that since he had closed down his business and in order to earn more money, he had gone to Dubai. There is contradiction in the statement by the petitioner. 7. If, for any reason, the petitioner was of the opinion that without the supply of certain documents, as pleaded by him in the application, he could not file the appeal within the time prescribed under the Act, immediately after the service of the orders passed by the Commissioner of Central Excise and Customs, ought to have made an application before the authority for supply of those documents. He did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory, the Tribunal would be justified in rejecting the appeal. 11. As we have already stated, the cause shown by the petitioner was that he was suffering from Rheumatoid Arthritis and therefore, he could not file the appeal in time. Secondly, copies of the documents sought for by him were not furnished to him. That also prevented him from filing the appeal. In our view, the cause shown by the petitioner cannot be considered as "sufficient cause" to condone the delay of nearly two years in filing the appeal. Keeping all these aspects of the matter in view, in our opinion, the Tribunal has rightly rejected the application filed for condonation of delay. 12. In view of the above discussion, we are of the opinion that the writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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