S.L. Peeran, Member (J)
1. By this application the appellant seeks condonation of delay of 200 days in filing the appeal before the Tribunal. Commissioner (Appeals) dismissed the appeal on the ground of delay of 15 days as the appellant did not produce any medical certificate of sickness nor given any cause for the delay. Before the Tribunal at the time of filing the appeal, a certificate written in hand by one Dr. T.S.R. Krishna Prasad was produced which certified that Shri Anil Kumar was suffering liver trouble and underwent treatment from 4-2-1999 to 2-1-2000. The learned Counsel has filed another certificate from the Doctor who has prescribed Liv-52 for the treatment and indicated that the appellant had only loss of appetite as illness. The certificate does not indicate that the appellant was bed-ridden and unable to move out and attend to his regular activities. No affidavit has also been filed stating that the appellant was critically ill and was totally crippled which disabled him from filing the appeal. No sufficient reason has been furnished to condone the delay. The certificate states that he was suffering from only loss of appetite and the doctor has prescribed only vitamins. Therefore, the reason given is not sufficient to condone the delay in filing the appeal. The COD application for condonation of delay of 200 days is therefore rejected. As a result, the stay application and the appeal also stand rejected.