Condonation of one-day delay and unconditional waiver of pre-deposit granted to a sick unit pending appeal.

A one-day delay in filing the appeal was condoned, and the appellants were treated as entitled to relief on the basis of their status as a sick unit. On that footing, unconditional waiver of pre-deposit and stay of recovery during the pendency of the appeal were granted.

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Issues: (i) Whether the delay of one day in filing the appeal should be condoned; and (ii) whether the appellants were entitled to unconditional waiver of pre-deposit and stay of recovery during pendency of the appeal.

Outcome: The delay in filing the appeal was condoned. The appellants, being a sick unit, were granted unconditional stay and waiver of pre-deposit.

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