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Issues: Whether the appellant had shown sufficient cause to justify condonation of the heavy delay in filing the appeal.
Analysis: The order impugned before the Tribunal had been despatched by speed post to the appellant's office address, and the accompanying acknowledgment card supported the dispatch. In the absence of supporting evidence, the appellant's assertion that the order was not received because the factory was closed was not accepted. The presumption attached to postal service under Section 114 of the Indian Evidence Act, 1872 was rebuttable, but the appellant failed to rebut it. The further reliance on delay in posting of the application was found irrelevant, as no inordinate delay in posting before the Bench was shown.
Conclusion: The delay was not condoned and the appeal was dismissed. The stay application also stood dismissed consequentially.