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"2. That it is humbly submitted that there is a delay of approximately one year days occurred in filing the present appeal on the ground that Covid-19 pandemic, procuring documents and preparation of appeal and sending to approval to the comptenant authority of department to file the present appeal. It is submitted that some time also took for preparing of the present appeal. "

7. The above ground too cannot be a valid ground for condoning the delay in filing the appeal, especially when it involves amounts relating to gratuity which are for the benefit of the Respondent/Workman.