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<h1>Tribunal condones significant delay in appeal filing due to inter-departmental transfers and sanctions.</h1> The Tribunal condoned the 193-day delay in filing the appeal due to inter-departmental transfers and obtaining necessary sanctions. The disputed amount of ... Appeal - Limitation The appeal filed by the Works Manager of U.P. State Irrigation Workshop requested condonation of a 193-day delay. The delay was attributed to inter-departmental transfers and obtaining necessary sanctions. The disputed amount was Rs. 56,16,117.40 as duty and Rs. 56 lakh as penalty. Despite disagreement on the reasons for delay, the Tribunal condoned the delay due to the significant revenue stakes involved.