Appeal Dismissed Due to Late Filing; "Not Exceeding Thirty Days" Rule Upheld by Appellate Authority.

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....Condonation of delay in filing appeal - Time Limitation - To hold that this Appellate Authority could entertain this appeal beyond the extended period under the proviso would render the phrase “not exceeding thirty days” wholly otiose. No principle of interpretation would justify such a result - Delay not condoned - AAAR....