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<h1>Tribunal denies Revenue's appeal delay, citing insufficient cause.</h1> The Tribunal dismissed the Revenue's applications to condone a 47-day delay in filing an appeal, stating that rush of work is not a sufficient cause. - ... Appeal - Limitation - Condonation of delay The Revenue filed applications to condone a 47-day delay in filing an appeal. The Tribunal can condone delay with sufficient cause. Rush of work is not sufficient cause. Applications and appeals are dismissed. (Dictated and pronounced on 20-9-2005)