https://www.taxtmi.com/caselaws?id=98928 The proviso to Section 35G was applied as a strict statutory limit on condonation of delay. Because the reference application was filed 32 days late and the provision permitted condonation only up to 30 days, the delay fell outside the tribunal's power to excuse. The condonation request was therefore rejected, and the reference application was rejected as well. en-us Fri, 28 Apr 2000 00:00:00 +0530 Tue, 24 Jan 2012 16:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98928 The proviso to Section 35G was applied as a strict statutory limit on condonation of delay. Because the reference application was filed 32 days late and the provision permitted condonation only up to 30 days, the delay fell outside the tribunal's power to excuse. The condonation request was therefore rejected, and the reference application was rejected as well. Case-Laws Customs Fri, 28 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98928