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2016 (10) TMI 386 - ANDHRA PRADESH HIGH COURT

2016 (10) TMI 386 - ANDHRA PRADESH HIGH COURT - TMI - Condonation of delay - Section 35G of the Central Excise Act, 1944 - delay of 171 days in filing appeal due to father's ill health and the appellant being a small contractor had no support staff to look after the day to day affairs of the unit - Held that: - It is evident from the order passed by the Tribunal that the petitionerís father was not hospitalised even for a single day in the months of January, March, April and June 2014. Even in t .....

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gence and carelessness on the part of the appellant, does not suffer from any infirmity, much less one which gives rise to a substantial question of law necessitating interference in an appeal filed under Section 35G of the Act - delay not condonable - appeal rejected - decided in favor of Revenue. - C.E.A. No. 24 of 2016 - Dated:- 21-6-2016 - Ramesh Ranganathan And M. Satyanarayana Murthy, JJ. JUDGMENT ( Per Hon ble Sri Justice Ramesh Ranganathan ) This appeal is preferred, under Section 35G of .....

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have received a copy thereof only on 26.12.2013. He computed the delay in preferring the appeal from that date, and not from 30.04.2013. The appellant contended before the Tribunal that, in January 2014, his father fell ill and was diagnosed with Systolic Dysfunction, Class III, Diffuse 2 vessel Disease, Chronic Kidney Disease and was admitted in Yashoda Hospitals, Hyderabad on 03.02.2014; finally, a surgery was performed on him on 25.07.2014; and he was discharged on 02.08.2014. The appellant .....

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lant sought condonation, of the delay in filing the appeal of over six months (171 days), on the ground of his father s hospitalisation; as the appellant s father s hospitalisation was only for 18 days, it is evident that the appellant did not show sufficient cause for the delay of 171 days in preferring the appeal, and he was also not able to explain how his father s hospitalisation prevented him from filing this appeal. The Tribunal recorded its conclusion that the delay of 171 days clearly sh .....

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