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    <description>The appeal was allowed despite a three-day delay in filing, considering the appellant&#039;s valid explanation as an elderly lady without formal education. The appellant was directed to deposit Rs. 25,000 within four weeks, with the remaining balance of adjudged dues waived pending the appeal. The lack of documentary evidence to support the claim of collecting amounts for carrying luggage other than passengers posed a challenge, emphasizing the importance of providing proper evidence in tax-related matters.</description>
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      <description>The appeal was allowed despite a three-day delay in filing, considering the appellant&#039;s valid explanation as an elderly lady without formal education. The appellant was directed to deposit Rs. 25,000 within four weeks, with the remaining balance of adjudged dues waived pending the appeal. The lack of documentary evidence to support the claim of collecting amounts for carrying luggage other than passengers posed a challenge, emphasizing the importance of providing proper evidence in tax-related matters.</description>
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