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    <title>1999 (5) TMI 283 - CEGAT, MADRAS</title>
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    <description>Delay in filing the appeals was not condoned because the medical certificates produced showed only prescriptions and routine advice, not hospitalisation or incapacity sufficient to establish serious illness as sufficient cause. The Tribunal also noted the absence of supporting affidavits from the employee said to be handling excise matters and from the other director, and treated the explanation as laches and negligence. On that basis, the applications for condonation were rejected and the appeals were dismissed for want of prosecution.</description>
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      <title>1999 (5) TMI 283 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=92676</link>
      <description>Delay in filing the appeals was not condoned because the medical certificates produced showed only prescriptions and routine advice, not hospitalisation or incapacity sufficient to establish serious illness as sufficient cause. The Tribunal also noted the absence of supporting affidavits from the employee said to be handling excise matters and from the other director, and treated the explanation as laches and negligence. On that basis, the applications for condonation were rejected and the appeals were dismissed for want of prosecution.</description>
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