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Issues: Whether the 148-day delay in filing the appeal before the Tribunal ought to have been condoned on the basis of the explanation tendered by the appellant.
Analysis: The explanation placed before the Tribunal, including the supporting affidavit, showed that the delay was attributable to the manner in which the matter was handled within the appellant's organisation. The Court found that the Tribunal had not properly appreciated the explanation and that the stated reasons were sufficient to justify a liberal approach. In matters of delay, substantial justice is not to be defeated by a purely technical view where the explanation is bona fide and the dispute deserves consideration on merits.
Conclusion: The delay was required to be condoned and the appeal before the Tribunal was to be heard on merits.