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Aditya Digital Imaging Solutions v/s Commissioner of Customs, Trichy

    Appeal No.C/COD/647/07, C/PD/247/07 & C/379/07

    Decided On, 13 March 2008

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai

    By, THE HONOURABLE MR. P.G. CHACKO
    By, MEMBER (JUDICIAL) & THE HONOURABLE MR. P. KARTHIKEYAN
    By, MEMBER (TECHNICAL)

    Shri A.K.Jayaraj, Advocate. For the Appellants. Shri N.J.Kumaresh, SDR. For the Respondents.



Judgment Text

P.G.CHACKO, MEMBER (JUDICIAL)


There are two applications, both by the appellants, one for condonation of the delay of their appeal and the other for waiver of predeposit and stay of recovery. We take up the first application.


2. The impugned order was received by the party on 23.1.2006. The appeal was filed on 14.11.2007 with a delay of 570 days. The reason stated for this delay is that Mrs.Kiran Jhunjhunwala, Proprietrix of ADITYA DIGITAL IMAGING SOLUTIONS (appellant) was suffering from 'high blood pressure with slight dislocation lading to arthritis' and that consequently she could not attend office regularly or even to do day-to-day work. It is also stated that the order escaped her attention and surfaced after long time. The affidavit filed by the proprietrix further says that medical certificates are also enclosed, but we have found none. Ld.counsel for the appellants has reiterated the above averments contained in the affidavit. We have heard ld.SDR also, who submits that sufficient cause for condonation of the delay has not been stated by the appellant.


3. As rightly submitted by ld.SDR, there is no valid explanation of the delay of the appeal. The feeble plea of medical grounds is not supported either. In the circumstances, the application for condonation of delay

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of the appeal gets dismissed. Consequently, the appeal itself is dismissed as time-barred. The remaining application also is disposed of accordingly.
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