TMI Blog2020 (1) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... date of receiving of copy of the order on 14.06.2018 - power of appellate authority to condone delay - HELD THAT:- The appeal was not filed by the petitioner within the stipulated period for the reason that the owner/proprietor of the firm was ill in between 07.04.2018 to 13.06.2018 - In support of ailment, the petitioner has produced the copies of the medical certificate issued by the Senior Medi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. By the impugned order dated 04.12.2018, the Additional Commissioner (Appeals), Aligarh has rejected the appeal of the petitioners on the ground that the same is filed beyond the limitation. 3. The contention of learned counsel for the petitioners is that the copy of the order of assessing authority was served upon the petitioner on 11.01.2018 and the appeal has to be filed beyond th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailment which has been mentioned in the certificate prima facie appears to be the ailment which could take some time for recovery. 7. Learned counsel for the petitioner has also placed reliance on a Division Bench judgment of this Court in the case of M/s Central Industrial Security Forces, FGUTPP Unit vs. Commissioner of Central Goods and Service Tax and Central Excise and 2 others in w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority is set aside and the matter is remanded before the first appellate authority (respondent no.1) with a direction to consider and adjudicate upon the appeal filed by the petitioner on merits without raising any objection on the limitation, after notice and opportunity of hearing to all concerned. 8. The writ petition is, accordingly, disposed of. - - TaxTMI - TMITax - CST, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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