Statutory appellate remedy governed maintainability as the appeal was dismissed despite condonation of delay.

The delay in filing and refiling the appeal was condoned, but the revenue's appeal was still dismissed because the statutory appellate scheme required the appropriate remedy to be pursued before the Supreme Court. The result reflects that condonation of delay did not cure the underlying maintainability defect in the chosen forum, and the appeal could not proceed in the High Court.

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Outcome: The application for condonation of delay in filing and refiling the appeal was allowed. The revenue's appeal was dismissed as the appropriate remedy lay before the Supreme Court under the statutory scheme governing appeals.

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