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Issues: Whether the 64-day delay in filing the appeal should be condoned.
Analysis: The application did not furnish any valid or satisfactory explanation for the delay. The stated reason that proper care was taken in preparing the grounds of appeal and that the delay occurred due to circumstances beyond control was unsupported by any concrete material. In the absence of a cogent explanation, the request for a liberal approach in condoning the delay was declined.
Conclusion: The delay was not condoned and the appeal was treated as time-barred.