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2017 (12) TMI 1102 - AT - Money LaunderingCondonation of delay - Held that:- The proviso of sub-Section 3 of Section 26 permits the appellant Tribunal to condone the delay after the expiry of 45 days if there was sufficient case. Having considered the facts and circumstances of the case. We are inclined to condone the delay in filing of the appeal as valuable rights are involved in the matter. The appellant has been able to show sufficient cause for not filing the appeal in time. In the interest of justice, subject to the cost of ₹ 5,000/- which shall be paid by the appellant to the counsel for the respondent within six weeks from today.
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