Supreme Court allows appeal, condones delay, remits case for fresh consideration under new Act provision.

The Supreme Court allowed the appeal, condoned the delay, and remitted the case back to the Tribunal for fresh consideration in view of the newly inserted Explanation in the Act.

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The Supreme Court condoned the delay and remitted the case back to the Tribunal to consider it de novo in light of the newly inserted Explanation in the Act. The Court allowed the appeal and directed the Tribunal to examine the case afresh.

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