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<h1>Appeal Allowed Despite Late Filing Due to Illness - Reconsideration Required</h1> <h3>KANTI S. MEHTA Versus COMMR. OF C. EX., MUMBAI-III</h3> KANTI S. MEHTA Versus COMMR. OF C. EX., MUMBAI-III - 2003 (160) E.L.T. 711 (Tri. - Mumbai) The Appellate Tribunal CEGAT, Mumbai allowed an appeal filed after the statutory period due to illness, supported by a medical certificate. The Commissioner (Appeals) is directed to reconsider the appeal, giving regard to Section 35F of the Act. (Case citation: 2002 (11) TMI 689 - CEGAT, Mumbai)