2000 (7) TMI 324

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....annan, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This stay application and appeal arise from dismissal of the appeal by the Commissioner on the ground of delay in filing the appeal before him. As the issue lies in a short compass, stay application is allowed and appeal taken up for hearing. 2. The appellants had contended before the Commissioner that the appell....

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....in Skin diseases that by itself does not prevent the Doctor from treating general patients and the Commissioner's view that the specialist was a Skin specialist who could not have treated for Jaundice is not a correct view. He submits that on similar grounds the Apex Court, High Courts and Tribunal have condoned the delay on medical grounds as in the case of Indo Rama Exports v. CCE, Indore as rep....

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....a good ground for condoning the delay. Further reference was also made to the judgment in the case of A.C.C. Ltd. v. CCE as reported in 1999 (112) E.L.T. 1040 (Tri.) wherein delay of 22 days due to sickness of the dealing officer was condoned. Also in the case of Kishanlal Meghraj Soni v. CC as reported in 1992 (58) E.L.T. 530 (Guj.), delay of 35 days was condoned due to various illness of the con....