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<h1>Avoidance of repetitive appeals requires a prescribed declaration in Form No.8 with verification and duplicate or triplicate filing.</h1> The declaration for avoidance of repetitive appeals must be furnished in the prescribed form, verified as indicated and signed by the person specified in the procedural rule; filings must be in duplicate when presented to the Deputy Commissioner (Appeals) or Commissioner (Appeals) and in triplicate when presented to the Appellate Tribunal.