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Judgment
N. Paul Vasantha Kumar, J.—Mr. A.P. Srinivas, learned counsel takes notice for the respondents. This civil miscellaneous appeal is filed against the order of the first respondent-The Customs, Excise & Service Tax Appellate Tribunal made in Final Order No. 40488/13, dated 23-10-2013, declining the prayer to condone the delay of 213 days in filing the appeal. The reason stated to condone the delay was due to business problem and ill-health and the appellant has also produced the Medical Certificate to prove the suffering of hypertension and cardiac problem for about seven months. The Tribunal had disbelieved the said version stating that there is no advice for taking bed rest. A person suffering from cardiac (disease) or problem must take rest and cannot function as the normal person.
In such circumstances, the order of the Tribunal cannot be sustained. Having regard to the Medical Certificate produced by the appellant, which is not fully convincing to accept the version of the appellant, we are of the view that the appeal may be allowed on terms. The appellant shall deposit a sum of Rs. 5,000/- to the Chief Justice Relief Fund, High Court, Madras. The said amount is directed to be deposited within a period of one week from today and on production of such receipt, the delay stands condoned. No costs. Connected miscellaneous petition is closed.