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<h1>Appeal Dismissed due to Delay & Court Fee Issue: Appellate Tribunal Upholds Decision</h1> The Appellate Tribunal upheld the dismissal of an appeal by M/s. St. Giles Company, Calcutta due to delay and lack of court fee stamps, ruling that the ... Appeal - Condonation of delay The Appellate Tribunal upheld the dismissal of an appeal by M/s. St. Giles Company, Calcutta due to delay and lack of court fee stamps. The Tribunal ruled that the Appellate Collector had no power to condone the delay in filing the appeal, thus dismissing the appeal.