TMI Blog2016 (10) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... from a gynaecologist, and not a cardiologist for a heart disease. In any event, the medical certificate dated 23.02.2014 appears to have been obtained just before, and for the purpose of, filing the appeal before the Tribunal. No details as to the nature of treatment, which the Managing Director of the appellant-Company is said to have undergone from 01.07.2013 till 23.02.2014, are even referred to in the said certificate. - no reason found to exercise jurisdiction under Section 35G of the Act to interfere with the order under appeal. Delay not condoned - appeal rejected - decided against appellant. - C.E.A. No. 13 of 2016 - - - Dated:- 21-6-2016 - Ramesh Ranganathan And M. Satyanarayana Murthy, JJ. JUDGMENT ( Per Hon ble S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to prefer an appeal thereagainst; the affairs of the company were being taken care of by others; and, as such, the ill-health of the Managing Director was only an excuse. On the ground that the delay could not be condoned on flimsy grounds, and there must be sufficient cause for the delay of 218 days, the Tribunal dismissed the appeal. It is evident from the order of the Tribunal that the order under challenge before the Tribunal was received not by the Managing Director but by the Cost Accountant of the appellant Company. It is also clear that the Managing Director was not even visiting the factory and it was the Cost Accountant who was authorised to deal with the subject matter of the appeal. The Tribunal has also noted that the medi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. The said medical certificate was issued by Ms.Uma Rani whose qualification, as recorded in the certificate itself, is M.B.B.S, D.G.O. The Managing Director of the appellant did not suffer from any gynaelogical disorder. It is difficult to believe that the Managing Director of appellant- Company would undergo treatment for Hypertension Heart Disease from a gynaecologist, and not a cardiologist for a heart disease. In any event, the medical certificate dated 23.02.2014 appears to have been obtained just before, and for the purpose of, filing the appeal before the Tribunal. No details as to the nature of treatment, which the Managing Director of the appellant-Company is said to have undergone from 01.07.2013 till 23.02.2014, are even ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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