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<h1>Appeal Dismissed as Time-Barred for Filing After Limitation Period - Condonation Rejected</h1> The Tribunal dismissed the appeal as time-barred due to the Dept. filing after the limitation period expired, despite initially deciding not to contest ... Appeal - Limitation The appeal was filed after the normal period of limitation. The Dept. initially decided not to contest the order but later changed their view and filed the appeal after the limitation period had expired. The Tribunal found that this did not constitute sufficient cause for condonation of delay and dismissed the appeal as time-barred.