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2004 (8) TMI 442

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....ppellant. Shri S.S. Bhagat, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides, and considering that the delay of 80 days in filing this appeal has been explained only due to sickness of the proprietor, Manoj Agarwal, who has been certified to be suffering from 'infective hepatitis with general debility' and was advised rest from 27-5-2004 by Dr. B.S....

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....ich are at pages 32 and 33 of the paper book filed along with the appeal), and therefore it was open to the proprietor to have directed his authorised signatory to prefer the appeal and file it before the Tribunal within the statutory period of limitation. We are therefore not satisfied that the delay has been explained sufficiently and accordingly dismiss the condonation application. As a result,....