Condonation of delay refusal set aside, with remand for fresh consideration and underlying issues left open.

Refusal to condone delay was set aside, and the matter was remanded to the authority-in-original for fresh consideration on the merits. The rival contentions were expressly left open, and the amount deposited by the petitioner was directed to remain with the revenue until final adjudication. The operative effect is that the delay issue no longer stands as a final bar, while the underlying dispute remains to be decided afresh by the competent authority.

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Outcome: The impugned orders refusing to condone delay were set aside and the matter was remanded to the authority-in-original for fresh consideration, with the rival contentions left open and the amount deposited by the petitioner directed to remain with the revenue until final adjudication.

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