1995 (2) TMI 214

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.... for the Appellant. Shri Harnek Singh, JDR, for the Respondent. [Order per : Shri R. Jayaraman, Member (T)]. -  Though this day, only stay appliction was listed for hearing, we have decided to dispose of the appeal itself, since it calls for a remand back to the Collector (Appeals). 2.  Both the appeal as well as the stay application are directed against the Order-in-Appeal N....

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....the Collector (Appeals) that the proprietress of the firm was under medical treatment for hypertension and depression and was under bed rest from 7-1-1993. Hence, during the period when the order-in-original was received, she could not attend to the work of filing the appeal. However, the Collector (Appeals) did not accept the request for condonation of delay and has rejected the appeal as time ba....

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....ty. Hence, there was no wanton negligence on their part to delay the filing of the appeal, which is only on account of the ailment of the proprietress. 5.  The reasons furnished are justifiable particularly when the sole proprietress was not well during the period of receipt of the impugned order-in-original. The delay therefore should not be held against her for dismissing the appeal as t....