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    <description>The Tribunal upheld the rejection of the appeal due to a delay in filing beyond the statutory limitation specified under the Finance Act, 1994. Citing a Supreme Court precedent, the Tribunal affirmed that appeals filed beyond the prescribed period cannot be condoned. Emphasizing the importance of adhering to statutory timelines, the Tribunal dismissed the appeal, highlighting the necessity for strict compliance with legal procedures and prescribed time limits to avoid adverse outcomes in legal proceedings.</description>
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      <description>The Tribunal upheld the rejection of the appeal due to a delay in filing beyond the statutory limitation specified under the Finance Act, 1994. Citing a Supreme Court precedent, the Tribunal affirmed that appeals filed beyond the prescribed period cannot be condoned. Emphasizing the importance of adhering to statutory timelines, the Tribunal dismissed the appeal, highlighting the necessity for strict compliance with legal procedures and prescribed time limits to avoid adverse outcomes in legal proceedings.</description>
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