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Issues: Whether the appeals were liable to be dismissed as barred by time and whether the delay in re-presentation of the appeals could be condoned.
Analysis: The appeal filed in the new form for the first year contained the particulars required under the old form, and its return was therefore unjustified. As to the second appeal, there was no negligence on the part of the department, and the defect was promptly corrected when pointed out. Under rule 13 of the Appellate Tribunal Rules, 1946, when a memorandum of appeal is defective the Tribunal may either reject it or return it for amendment within a time allowed; here, no time was fixed for re-presentation. On the facts, sufficient cause existed for the delay, and the Tribunal failed to appreciate the circumstances.
Conclusion: The dismissal of the appeals as time-barred was not sustainable, and the appeals ought to have been treated as admitted.
Final Conclusion: The Tribunal was required to take the appeals on file and dispose of them according to law.
Ratio Decidendi: Where a defective appeal is returned without a time limit for re-presentation, and the surrounding circumstances show sufficient cause and absence of negligence, the delay may be condoned and the appeal should not be rejected as time-barred.