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    <description>The delay in filing and refiling the appeal was condoned, but the revenue&#039;s appeal was still dismissed because the statutory appellate scheme required the appropriate remedy to be pursued before the Supreme Court. The result reflects that condonation of delay did not cure the underlying maintainability defect in the chosen forum, and the appeal could not proceed in the High Court.</description>
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      <description>The delay in filing and refiling the appeal was condoned, but the revenue&#039;s appeal was still dismissed because the statutory appellate scheme required the appropriate remedy to be pursued before the Supreme Court. The result reflects that condonation of delay did not cure the underlying maintainability defect in the chosen forum, and the appeal could not proceed in the High Court.</description>
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