The tribunal held that it has no jurisdiction to condone a delay...

The tribunal held that it has no jurisdiction to condone a delay beyond 15 days in filing an appeal. The appellant's contention that the appeal was filed within time from the date of knowledge of the order was rejected, as the limitation period commences from the date of pronouncement of the order by the adjudicating authority. The Supreme Court's rulings in National Spot Exchange Limited vs. Anil Kohli and V Nagarajan vs. SKS Ispat & Power Limited were relied upon, wherein it was held that the appellate tribunal's power to condone delay is circumscribed and conditioned upon showing sufficient cause. The cited judgment in Aaryan Projects Private Limited vs. Klowin Infrastructure Private Limited was distinguished on facts. Consequently, the application for condonation of 26 days' delay and the memo of appeal were rejected.