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Time limitation - Refusal to condone the delay in challenging the Order passed by the Competent Authority and Administrator, SAFEM(FOP)A, 1976 and NDPS Act, 1985, New Delhi - In this case, the court found that the appeal was filed significantly beyond even the extended 60-day period, with no compelling justification provided for the delay. Consequently, the court upheld the Appellate Tribunal's decision not to entertain the appeal, citing a plethora of judgments that reinforced the sanctity of statutory deadlines in legal proceedings.