Tribunal allows delay, reinstates appeal despite initial rejection, accepts courier issue as reason.

The Appellate Tribunal CEGAT allowed condonation of delay and restored the appeal for decision on merits, despite initially rejecting the appeal as time-barred due to a five-day delay. The appellant's claim of delay due to a courier issue was accepted by the Tribunal.

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The Appellate Tribunal CEGAT, New Delhi disposed of an appeal after hearing the learned DR as the appellant did not appear despite notice. The impugned order rejected the appeal as time-barred due to a delay of five days, with no condonation application filed. The appellant claimed the delay was due to a courier issue, leading to the Tribunal allowing condonation of delay and restoring the appeal for a decision on merits.

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