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2013 (4) TMI 556 - KERALA HIGH COURTCondonation of delay of 3 years, 4 months and 12 days - appeal against penalty confirmed - Held that:- There is no basis for the contention of the appellant that they genuinely felt that penalty being consequential order, separate appeal need not be filed. Having regard to the circumstances of the case, it is seen that the explanation offered by the appellant for condoning the inordinate delay of 3 years, 4 months, 12 days is wholly unsatisfactory. Therefore, except the unsubstantiated claim of omission on the part of the counsel, there is no material whatsoever before this court to accept the case of the petitioner and disagree with the conclusions arrived at by the appellate authority.
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