Condonation of delay and pre-deposit non-compliance: exceptional circumstances can justify remand for fresh appellate consideration.

Delay in filing an appeal may be condoned where sufficient cause is shown, including exceptional commercial circumstances such as closure of the unit. A dismissal based solely on non-compliance with the pre-deposit requirement was set aside, and the matter was remanded to the appellate authority for de novo consideration.

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Issues: Whether the delay in filing the appeal should be condoned, and whether the matter should be remanded for fresh consideration after setting aside the dismissal for non-compliance with the pre-deposit requirement.

Analysis: The appeal had been dismissed by the appellate authority for non-compliance with the pre-deposit requirement under Section 35F. The Tribunal found that the appellant's unit had been closed and that the delay in approaching the Tribunal arose in the peculiar commercial circumstances of the case. The Tribunal accepted these circumstances as sufficient cause for condoning the delay and considered it to excuse the delay in filing the appeal.

Conclusion: The delay was condoned, the order dismissing the appeal for non-compliance with Section 35F was set aside, and the matter was remanded to the appellate authority for de novo consideration.

Ratio Decidendi: Delay in filing an appeal may be condoned where the appellant shows sufficient cause arising from exceptional circumstances, and a dismissal based solely on non-compliance with pre-deposit requirements can be set aside and remanded for fresh adjudication.

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