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Under the Companies Act, 2013, the Appellate Tribunal may entertain an appeal after expiry of…

The proviso to section 421(3) permits a late appeal where sufficient cause prevented filing during the ordinary forty-five days. The additional period is capped at…

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Under the Companies Act, 2013, the Appellate Tribunal may entertain an appeal after expiry of forty-five days if:

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Correct answer C

The proviso to section 421(3) permits a late appeal where sufficient cause prevented filing during the ordinary forty-five days. The additional period is capped at forty-five days. Consent, a late fee or the NCLT’s permission does not replace the Appellate Tribunal’s statutory satisfaction.

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