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      <description>Delay of 101 days in filing the appeal was condoned on the explanation that the appellants believed the activity was exempted and, being illiterate, did not understand the need for immediate challenge. The appeal had earlier been dismissed for non-compliance with the pre-deposit direction requiring payment of Rs. 60,000, and the matter was restored with time granted for compliance. After deposit is made and reported to the appellate authority, the appeal is to be heard and decided on merits.</description>
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