2019 (1) TMI 1716

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....pondent. ORDER Re: CAN No. 3555 of 2018 : This is an application for restoration. 2. The causes shown in the application are accepted as sufficient. The order of dismissal dated May 16, 2018 is recalled. 3. WP No. 6214(W) of 2018 is restored to its original file and number. 4. CAN No. 3555 of 2018 is allowed. 5. No order as to costs. Re : W.P. No. 6214(W) o....

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....nd considered leniently. He draws the attention of the Court to the medical evidence showing the illness of the petitioner. He submits that, the CESTAT ought to have accepted the explanation as sufficient and condoned the delay. According to him, the appeal of the petitioner is meritorious. 11. Learned Advocate appearing for the petitioner relies upon 1987 (28) E.L.T. 185 (S.C.) (Collector....

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....l. The general illness does not cover the entire period. The petitioner is a partnership firm. There are more than one person as partners of the firm. The application does not explain why the other partners were inactive in pursuing the appeal. The location of the other partners in different parts of the country may not, by itself, be sufficient explanation. There is nothing on record to suggest t....