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Issues: Whether the delay of 471 days in refiling the company appeal deserved condonation.
Analysis: The delay was prolonged and occurred in multiple spells. The explanation based on the medical complications of one appellant was found insufficient because the appeal involved several appellants, including surviving appellants who could have supported the application, and no supporting material was produced to establish the nature or duration of the alleged medical condition. The explanation was therefore held to be neither substantiated nor plausible.
Conclusion: Condonation of delay in refiling was rejected, and the appeal consequently stood dismissed.