2026 (2) TMI 1471

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....Maiti, Adv. For the Respondent: None. The Court: There is a delay of 32 days in filing the appeal. We are satisfied with the explanation offered for not preferring the appeal within time. Therefore, the delay is condoned. The application being GA 1 of 2025 is allowed. 2. Heard learned counsel appearing for the appellant. Perused the application as well as the order of the learned Tribunal....