Condonation of appeal delay allowed on costs despite unsatisfactory explanation, with the matter sent back to the Tribunal.

Delay in filing an appeal against an order-in-original was examined on the basis of the explanation offered for the 159-day lapse. The reasons for delay were found unsatisfactory, but relief was still considered appropriate in the interests of justice, with condonation made conditional on payment of costs. The delay was accordingly condoned subject to costs, and the matter was directed to proceed before the Tribunal in accordance with law.

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Issues: Whether the delay of 159 days in filing the appeal against the order-in-original ought to be condoned.

Analysis: The reasons furnished for the delay were found unsatisfactory, but the case was considered fit for relief in the interests of justice. Condonation was therefore made conditional upon payment of costs.

Conclusion: The delay was condoned subject to payment of costs, and the matter was directed to proceed before the Tribunal in accordance with law.

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