TMI Blog2018 (8) TMI 1798X X X X Extracts X X X X X X X X Extracts X X X X ..... sel in preparation and filing the appeal. Hon'ble Supreme Court in the case of OFFICE OF THE CHIEF POST MASTER GENERAL VERSUS LIVING MEDIA INDIA LTD. [ 2012 (4) TMI 341 - SUPREME COURT OF INDIA] that delay in filing the appeal can be condoned only when reasonable explanation is furnished justifying the delay and delay should not be condoned when the same is marred by negligence - In the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aichandani for the applicant submits that even though the order was received by the applicant on 19.7.2017 and the due date for filing the appeal before this Tribunal was 17.10.2018, however, the said appeal was filed on 27.4.2018. Attributing reason for the said delay, learned Advocate submitted that the Director of the Company was not well and in support he has produced a medical prescription/ c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Hon'ble Supreme Court in the case of Office of the Chief Post Master General Vs. Living Media India Ltd. - 2012 (277) ELT 289 (SC) 4. We have carefully considered the submissions advanced by both sides. We find force in the contention of the learned AR for the Revenue inasmuch as the certificate produced by the appellant is not supported by necessary corroborative evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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