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G. Masilamani Versus Commissioner of Service Tax, Chennai

2015 (11) TMI 1418 - CESTAT CHENNAI

Condonation of delay - delay of 291 days - Held that:- The medical certificate when discloses that the appellant was under treatment from 1.2.2013 that does not reveal after 23.11.2012 whether the appellant had any knowledge before his treatment star .....

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were no steps taken by him till 11.12.2013 which was the date of filing of appeal. - The cause stated in the application does not appeal to common sense when there were no steps taken before or after expiry of the limitation. The wide gap of four mo .....

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untenable. Tribunal has experienced frequently the plea of leaving of an employee soon after an impugned order is received by a litigant and sudden discovery thereof after some time to seek delay condonation. - Condonation denied. - ST/COD/42448 & 42 .....

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lidharan, AC (AR) ORDER Per D. N. Panda Appellant has come with a delay of 291 days to Tribunal on the ground that the Order-in-Original dated 30.8.2012 although was served on the appellant on 23.11.2012, it was prevented to appeal by 22.2.2013 for t .....

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59 of the appeal folder). Page 58 of the appeal folder shows that he was discharged on 15.8.2013. Only after that appeal was filed on 11.12.2013. 2. Learned counsel appearing on behalf of the appellant was not able to state who was the employee and w .....

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loyment with the appellant and when he left the employment. What is his address to contact him. Neither identity of the employee was stated in the application for condonation of delay nor his contact address has been furnished therein. The applicatio .....

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rious to notice that 21 days before expiry of the period of filing of the appeal the appellant was under treatment. Added to this, it is further noticeable that when the appellant was discharged from the hospital on 15.8.2013, there were no steps tak .....

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teps taken before or after expiry of the limitation. The wide gap of four months from the date of discharge from treatment till date of filing of the appeal does not satisfy the reason of delay. In such circumstances, the plea of loss of the impugned .....

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