TMI Blog2000 (7) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... er : S.L. Peeran, Member (J)]. This stay application and appeal arise from dismissal of the appeal by the Commissioner on the ground of delay in filing the appeal before him. As the issue lies in a short compass, stay application is allowed and appeal taken up for hearing. 2. The appellants had contended before the Commissioner that the appellant's case was looked after by the Manager name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Doctor from treating general patients and the Commissioner's view that the specialist was a Skin specialist who could not have treated for Jaundice is not a correct view. He submits that on similar grounds the Apex Court, High Courts and Tribunal have condoned the delay on medical grounds as in the case of Indo Rama Exports v. CCE, Indore as reported in 1999 (31) RLT 481 (Tri.), where delay of 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce was also made to the judgment in the case of A.C.C. Ltd. v. CCE as reported in 1999 (112) E.L.T. 1040 (Tri.) wherein delay of 22 days due to sickness of the dealing officer was condoned. Also in the case of Kishanlal Meghraj Soni v. CC as reported in 1992 (58) E.L.T. 530 (Guj.), delay of 35 days was condoned due to various illness of the concerned person dealing with the appeal. Order No. 346/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round to reject the medical certificate in the absence of any contra evidence placed by Revenue. In that view of the matter, the delay in filing the appeal before the Commissioner is condoned. As the Commissioner has not decided the case on merits, the impugned order is set aside and the matter remanded to Commissioner (Appeals) with a direction to take up the appeal on merits and dispose of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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