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M/s. Nirmit Tele Infra Pvt. Ltd. Versus Commissioner of Central Excise and Service Tax, Hyderabad-IV

2015 (7) TMI 1146 - CESTAT BANGALORE

Condonation of delay - delay caused due to Managing Director of the company was suffering from Hypertensive Heart Disease and was advised bed rest - whether delay in filing appeal due to ill health of Managing Director condonable, keeping in view of .....

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of 218 days to be condoned. - It is not the appellant’s case that due to ill health of the Managing Director, their entire business came to a stand still. It is also not the M.D., who had to take the steps for prepare the appeal and filing the s .....

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ile an appeal there against. Further, the other affairs of the company were being taken care of and as such, the ill health of the Managing Director is only an excuse. Further, learned advocate himself submitted that M.D. was not regularly visiting f .....

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issed - decided against appellant. - ST/COD/20662/2014 & ST/Stay/20663/2014 in ST/20660/2014-DB - Final Order No. 21689/2015 - Dated:- 24-7-2015 - SMT. ARCHANA WADHWA, JUDICIAL MEMBER & SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER Appearance: Mr. P. R .....

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order was passed on 21.3.2013 and as per the appellant, the same was received by them on 20.4.2013. As such, the normal period of limitation for filing the appeal expired on or around 20.7.2013 whereas the appeal stands filed on 24.2.2014, with a de .....

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n support of the above, he placed a certificate dated 23.2.2014 issued by Padmavaty Srinivasa Nursing Home. 4. It is not in dispute that the impugned order was received by the appellant on 20.4.2013. (Though after a period of one month from the date .....

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anaging Director, who was not maintaining good health, was handling the affairs of the company or not, learned advocate submits that he was not regularly visiting factory but was handling the day-to-day affairs of the company on irregular basis. 5. A .....

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