Customs, Excise and Gold Tribunal - Calcutta
Md. Ali Mohammed vs Cc (Prev.) W.B. on 18 June, 2001
Equivalent citations: 2001(78)ECC435
ORDER
Smt. Archana Wadhwa
1. The miscellaneous application is for condonation of delay of nine months and nine days in filing the appeal against the impugned order on the ground that the appellant during the said period was ill and as such could not contact the adv. for preparing the appeal. Reliance has been placed upon OPD patient's ticket. Perusal of the said card issued by the hospital for OPD patients show that the same was issued on 19.5.2000 and the appellant was being treated on medicines as an outdoor patient. The impugned order was received by the appellant on 21.2.2000 and the limitation for filing the appeal expired on 22.5.2000, whereas the appellant was issued the OPD card just two days prior to the expiry of the date. The certificate given by the doctor shows that the appellant was treated as an outdoor patient and was not admitted to the hospital. He was adviced bed rest w.e.f. 20.10.2000. Taking all these foctors into consideration I am of the view that inasmuch as the appellant was not incapacitated from doing any normal work, his being under treatment as OPD patient is not a justifiable cause so as to condone the delay of nine months. As such I reject the condonation of delay application.
2. Inasmuch as the delay has not been condoned the appeal also gets dismissed as barred by limitation.
Pronounced in the court.