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    <description>The Tribunal granted condonation of the delay in filing the appeal by the Revenue, citing systemic factors beyond their control and no evidence of negligence. The Tribunal found the circumstances warranted leniency and ordered the appeal to proceed. Additionally, the Counsel for the Respondents requested consolidation of similar appeals by the Revenue, which the Tribunal accepted, directing the cases to be heard jointly for further proceedings.</description>
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      <description>The Tribunal granted condonation of the delay in filing the appeal by the Revenue, citing systemic factors beyond their control and no evidence of negligence. The Tribunal found the circumstances warranted leniency and ordered the appeal to proceed. Additionally, the Counsel for the Respondents requested consolidation of similar appeals by the Revenue, which the Tribunal accepted, directing the cases to be heard jointly for further proceedings.</description>
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