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    <title>1985 (2) TMI 308 - DELHI HIGH COURT</title>
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    <description>Under the Emergency Risks (Factories Insurance) Act, 1962, the appellate authority could consider condonation of delay because the Act prescribed a 30-day appeal period but did not expressly exclude Section 5 of the Limitation Act, 1963. Applying Section 29(2), the court held that delay may be excused on sufficient cause being shown, and an appeal should not be rejected as time-barred without considering that request. The time-bar dismissal was therefore unsustainable, and the matter had to be heard on merits after opportunity of hearing.</description>
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      <title>1985 (2) TMI 308 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=200809</link>
      <description>Under the Emergency Risks (Factories Insurance) Act, 1962, the appellate authority could consider condonation of delay because the Act prescribed a 30-day appeal period but did not expressly exclude Section 5 of the Limitation Act, 1963. Applying Section 29(2), the court held that delay may be excused on sufficient cause being shown, and an appeal should not be rejected as time-barred without considering that request. The time-bar dismissal was therefore unsustainable, and the matter had to be heard on merits after opportunity of hearing.</description>
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