By TIOL News Service

CHENNAI, JUNE 27, 2014: AGAINST an order dated 27/06/2012 passed by the Commissioner (A) and received on 30/06/2012 the appellant filed an appeal before the CESTAT.

The appeal was delayed so the appellant also filed an application seeking condonation of the delay of 213 days.

The grounds adduced were - that the appellant is a proprietorship firm and the delay occurred due to some business problems &ill-health as evidenced by the doctor's certificate dated 24/04/2013.

The Revenue representative submitted that the medical certificate indicates that the appellant was an outpatient and there is no advice for bed rest and, therefore, he could have filed the appeal within the stipulated period. It is also contended that the appellant had not furnished in detail the events for the delay.

The Division Bench of the CESTAT extracted the relevant portion of the medical certificate which reads - "This is certify that Mr. S. Joseph is taking treatment as an outpatient for the past 7 months for hypertension and congestion (cardiac failure)." and observed that the AR had rightly pointed out that there is no advice for taking bed rest and so the medical certificate would not help the case of the applicant and further the delay cannot be condoned on account of business problems.

Holding that there was no cogent reason advanced by the appellant to explain the delay and in case of negligence and inaction the applicant is not entitled to get an order in their favour; that there is no material available to show that the applicant was serious and diligent on filing of the appeal, the Bench dismissed the application filed seeking condonation of the delay. The appeal was resultantly dismissed. [See 2013-TIOL-1966-CESTAT-MAD]

Against this order the appellant filed a Civil Miscellaneous appeal before the Madras High Court.

Upon narrating the facts involved, the High Court observed & held thus -

++ The Tribunal had disbelieved the said version stating that there is no advise for taking bed rest. A person suffering from cardiac disease or problem must take rest and cannot function as the normal person.

++ In such circumstances, the order of the Tribunal cannot be sustained.

++ Having regard to the Medical Certificate produced by the appellant which is not fully convincing to accept the version of the appellant, we are of the view that the appeal may be allowed on terms. The appellant shall deposit a sum of Rs.5,000/- to the Chief Justice Relief Fund, High Court, Madras. The said amount is directed to be deposited within a period of one week from today and on production of such receipt, the delay stands condoned.

(See 2014-TIOL-1021-HC-MAD-ST)