2017 (8) TMI 1592

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..... tion 35B prescribes it period of limitation of 3 months, sub-section (5) gives a discretion for the Tribunal to condone the delay. No outer limit is prescribed, curtailing the power of Tribunal to condone the delay beyond a period. There was sufficient cause for the appellant for the delay - Therefore, the question of law is answered in favour of the appellant and the appeal is allowed and the .....

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..... the delay, in filing the appeal, in the circumstances narrated in the affidavit in support of the application. 3. The delay was about 780 days. The appeal before the Tribunal was under Section 35B of the Act. Though sub-section (3) of Section 35B prescribes it period of limitation of 3 months, sub-section (5) gives a discretion for the Tribunal to condone the delay. No outer limit is prescribed .....

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