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    <description>The Tribunal dismissed the appeal due to the appellant&#039;s failure to provide a valid explanation for the delay in filing the appeal, despite claiming to have received the Show Cause Notice. Citing precedents, the Tribunal held that it lacked the authority to condone such lengthy delays, resulting in the dismissal of the appeal and the application for condonation of delay.</description>
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      <description>The Tribunal dismissed the appeal due to the appellant&#039;s failure to provide a valid explanation for the delay in filing the appeal, despite claiming to have received the Show Cause Notice. Citing precedents, the Tribunal held that it lacked the authority to condone such lengthy delays, resulting in the dismissal of the appeal and the application for condonation of delay.</description>
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