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<h1>Appeal delay excused due to reliance on lawyer advice. Condonation of delay application granted.</h1> The delay in filing the appeal was condoned as the applicant acted on the lawyer's advice. The application for condonation of delay was allowed. - 2009 ... Appeal to Appellate Tribunal - Limitation - Condonation of delay The applicant filed for condonation of delay in appeal of 45 days due to advice from lawyer to collect evidence for encashment of Bank guarantee. The delay was caused by follow-up to get certificate from Customs Office. The delay in filing the appeal was condoned as the applicant acted on lawyer's advice. COD application was allowed.