TaxTMI 
TaxTMI 
2002 (11) TMI 693
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....R, for the Respondent. [Order]. - This appeal arises from Order-in-Appeal No. 94/99, dated 10-12-99 by which the Commissioner (Appeals) has dismissed the appeal at the threshold level on the ground of time bar inasmuch as that the appeal had been filed beyond the statutory period of 3 months and the delay was 87 days. However the Commissioner (Appeals) had powers to condone the delay beyond ....
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....to attend to the matter. He has relied on large number of judgments to support his plea and to show that the rulings clearly apply to the facts. In all these cases the Bench has condoned the delay which has been shown that the concerned person had fallen sick and the appeal could not be filed in time. 3. Ld. DR opposes the prayer and submits that the Commissioner (Appeals) is not satisfied....
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....ram Engineering Works v. CCE, Bombay as reported in 1997 (91) E.L.T. 608 the Tribunal condoned the delay of 79 days in filing the appeal on the basis of medical certificate showing sickness of the appellant's wife. Likewise the delay of 47 days were condoned in the case of Sree Laxmi Steel & Re-Rolling Mills v. CCE, Hyderabad as reported in 2001 (138) E.L.T. 476 on the similar ground of sickness a....