2018 (7) TMI 1529

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....for the applicant and submits that the Order-in-Original No. 04/2013 - Adj. (BVSNK) dated 01.02.2013 was received by the Accountant on 28.02.2013. It is his submission that the Accountant after receipt of the order, due to his serious illness suffering from severe cervical spondylitis and arthritis and has been advised bed rest and treatment by the doctor since January, 2013 and December, 2013, again due to travelling and related stress and strain, he had under treatment during the period January, 2014 to August, 2014 he could to attend duties. As the matter pertained to the period from 2008 onwards, many of the records could not be traced. He draws our attention to the affidavit filed by the director of the appellant applicant stating the ....

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....appeal filed by the appellant. Tribunal condoned the delay of 129 days and second appeal, on the same issue, delay of 413 days was condoned by their Lordships, and on the same issue, the appellant is seeking condonation of delay of 1434 days in filing the appeal before the Tribunal. In our view, the appellant was aware of the litigation he has been taking up with the Department on the self same issue from 2004-2005, should have been more diligent filing this appeal in time. 6. In view of the foregoing, the explanation given by the Learned Counsel for the appellant in the application for condonation of delay and affidavit in support thereof, are not acceptable, accordingly, we hold that the delay has not been properly justified. We have n....

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....evere cervical spondylitis and arthritis and has been advised bed rest and treatment by the doctor since January, 2013. There was a slight improvement in his health condition and he resumed duties for a short period during the second half of December, 2013. But due to traveling and related strain he was again under treatment from January, 2014 to August, 2014 during which period he could not attend duties. As the matter pertained to the period from 2008 onwards, many of the records could not be traced. Further, during the hudhud cyclone which hit Visakhapatnam in October, 2014 the authorized signatory sustained injuries as he fell from his motorcycle, and was again under treatment and bed rest. 3. I state....