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Issues: Whether the delay of 44 days in filing the appeal was liable to be condoned on the facts stated by the appellant.
Analysis: The explanation for the delay was found insufficient, as the appeal itself was prepared after the limitation period and no adequate material was shown to explain the efforts made to file it within time. The absence of appearance before the adjudicating authority despite several opportunities was also taken as indicating lack of diligence in prosecuting the matter.
Conclusion: The delay was not condoned and the application was rejected.
Final Conclusion: In consequence, the appeal and the stay petition did not survive and stood dismissed.
Ratio Decidendi: Delay in filing an appeal will not be condoned unless sufficient cause, supported by a credible explanation and due diligence, is established.