As for the Appellants' reliance on Tong Kim Soo v. Tirai Prospektif Sdn Bhd [2020] 3 CLJ 353 for the proposition that the Court must consider the merits of the appeal before refusing to condone non-compliance, that case is equally distinguishable. In Tong Kim Soo, the delay was merely 60 days, and critically, the appellant had filed an application for an extension of time. The Court of Appeal's direction to consider the merits arose in the context of such an application. In the present case, the Appellants never filed any application for extension of time despite a delay of nearly twelve months. There is no application before this Court upon which the merits could even be weighed. Hence, the Appellants cannot invoke the Tong Kim Soo principle when they have failed to take the very step, i.e filing an application for extension of time, that would have engaged the Court's discretion in the first place.