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    <title>2026 (4) TMI 161 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL, CHENNAI</title>
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    <description>Delay of 27 days in refiling was treated as a curable defect and condoned. However, the 57-day delay in filing the company appeal under the Insolvency and Bankruptcy Code was not condoned because limitation was held to run from the date of pronouncement, not the date of uploading, where the appellant had participated in the proceedings. The application for a certified copy was made after limitation had expired, the explanation for delay was found unsatisfactory, and the delay exceeded the statutory condonable limit. The appeal was therefore barred by limitation, while the refiling delay stood condoned.</description>
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      <link>https://www.taxtmi.com/caselaws?id=789092</link>
      <description>Delay of 27 days in refiling was treated as a curable defect and condoned. However, the 57-day delay in filing the company appeal under the Insolvency and Bankruptcy Code was not condoned because limitation was held to run from the date of pronouncement, not the date of uploading, where the appellant had participated in the proceedings. The application for a certified copy was made after limitation had expired, the explanation for delay was found unsatisfactory, and the delay exceeded the statutory condonable limit. The appeal was therefore barred by limitation, while the refiling delay stood condoned.</description>
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