Court Denies Appeal Due to 359-Day Delay; Negligent Document Handling Not a Valid Excuse u/s 5.

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....Condonation of delay of 359 days in filing appeal - sufficient cause for delay existed or not - In view of the fact that the negligent act of the company in not assigning the responsibility of receiving at least important dak to a responsible person and leaving the same at the disposal of the security guard for which 359 days delay had occurred cannot be treated as a reasonable ground to condone the delay in filing the appeal - AT....