Condonation of delay accepted where the appellant showed bona fide pursuit of an identical issue and verified receipt date.

A 36-day delay in filing the appeal was condoned because the appellant showed justifiable cause for the delay. The explanation that it had been pursuing an identical issue, and could reasonably believe the matter would be settled, was accepted as bona fide. The date of receipt of the impugned order was also verified from departmental communication and matched the appellant's version. On these facts, the appeal was directed to be taken on record.

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Issues: Whether the delay of 36 days in filing the appeal should be condoned.

Analysis: The delay was explained on the basis that the appellant had been pursuing an identical issue and could have entertained a bona fide belief that the matter would be settled. The date of receipt of the impugned order was also verified from the departmental communication and accepted as stated by the appellant. These circumstances were found sufficient to constitute justifiable cause for the delay.

Conclusion: The delay was condoned and the appeal was directed to be taken on record.

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