Condonation of delay refused where repeated efforts to obtain papers were found unsatisfactory, leaving the appeals not maintainable.

Repeated assertions that officers visited different offices but could not obtain the papers were held not to amount to a satisfactory explanation for delay in filing the Revenue's appeals. The explanation was treated as a repetitive account of ineffectual efforts, insufficient to justify condonation. As a result, condonation of delay was refused, and the stay petitions and appeals were rejected as not maintainable.

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Issues: Whether the delay in filing the Revenue's appeals had been satisfactorily explained so as to warrant condonation.

Analysis: The explanation offered for the delay consisted of repeated assertions that officers visited different offices but could not obtain the papers. The stated cause was treated as a repetitive account of ineffectual efforts and was held not to constitute a satisfactory explanation for the delay.

Outcome: Condonation of delay was refused, and the stay petitions and appeals were rejected as not maintainable.

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