2015 (8) TMI 31

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....ivastava, Authorised Representative Per : Mr. P.K. Das; The applicant filed this application for condonation of delay of filing appeal of 319 days in. 2. The Learned Advocate on behalf of the applicant submits that the applicant is a proprietorship firm. He submits that the proprietor was ill during the relevant period. In support of his contention he drew attention of the Bench to the affidavi....

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....ment. Today, on 18th day of March, 2015, I have been telephonically informed by the Superintendent of service tax that OIO No. OIO-SUR-EXCUS-001-COM-016-14-15 dated 11.06.2014 has been issued in our case. On going through records, I found that the said order is pending to be appealed against. Herewith, I solemnly declare that delay in filing appeal is solely due to my consistent ill health during ....

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....hs in the hospital. A copy of the medical certificate is also produced on record. We notice that the said Shri Nandkishore Sakarlal is aged about ninety years. Under the circumstances, delay is condoned. Rule made absolute." 4. Learned Authorised Representative on behalf of the Revenue strongly opposed this application, for having not filed a medical certificate. It is also submitted that the app....