Appeal dismissed due to late filing without valid reason. Condonation of delay denied.

The appeal was dismissed as it was filed late without an acceptable reason for the delay. The attempt to benefit from a subsequent tribunal decision was not considered valid, and the condonation of delay was denied, resulting in the appeal being unsuccessful.

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The appeal was filed late and the reason for delay was not acceptable. The appeal was filed to take advantage of a subsequent decision by the Tribunal. Condonation of delay was rejected, and the appeal did not survive.

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