2019 (8) TMI 205

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..... s in filing appeal - sub-section (3) of Section 35B of CEA - delay due to illness of concern persons and misplacement of paper due to loss of memory - HELD THAT:- Though sub-section (3) of Section 35B prescribes a period of limitation of 3 months, sub-section (5) gives discretion for the Tribunal to condone the delay. No outer limit is prescribed, curtailing the power of the Tribunal to condone th .....

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..... dari R. Pisupati, learned standing counsel for the department has taken notice for the respondent. 3. The only question of law arising for consideration is as to whether the Tribunal was right in refusing to condone the delay, in filing the appeal, in the circumstances narrated in the affidavit in support of the application. 4. The delay was about 1434 days. The appeal before the Tribunal was .....

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