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Issues: Whether the delay of 76 days in filing the departmental appeal should be condoned.
Analysis: The explanation for delay was confined to the late delivery of the authorisation order. Even after receipt of the authorisation, further delay in filing the appeal remained unexplained. Condonation of delay requires sufficient cause, and the delay must be satisfactorily explained throughout the period of default.
Conclusion: The delay was not condoned and the appeal was dismissed as barred by time.