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Issues: Whether the delay in filing the appeal should be condoned on the basis of the illness shown by the appellant's proprietor.
Analysis: The appeal was filed beyond time, and the explanation offered was that the proprietor of the appellant firm had suffered serious illness and was advised complete rest until recovery. The medical certificate was accepted as supporting the explanation, and the delay was treated as satisfactorily explained.
Conclusion: The delay was condoned and the application was allowed.