Customs, Excise and Gold Tribunal - Calcutta
M/S Fatemabad Tea Estates vs C.C.E., Shillong on 28 August, 2001
ORDER
Archana Wadhwa
1. There is a prayer for condonation of delay of 24 days for filing an appeal on the ground that appellant is situated in remote area of Assam and the appeal was to be filed by their Head Office situated at Guwahati. The appeal could not be filed in time inasmuch as the accountant was sick for 1 1/2 months. For this they have also referred to the medical certificate. Reliance has been placed upon the Supreme Court decision in the case of Vedabai - 2001 (132)ELT 15 (SC).
2. Keeping in view the above circumstances I condone the delay in filing the appeal. Miscellaneous Application is accordingly allowed.
(Dictated & pronounced in Court)