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    <description>The appellate authority directed the matter to be reconsidered as the appellant&#039;s appeal, filed within a reasonable time after becoming aware of the adjudication order, was not barred by the due date. The Tribunal found no evidence of deliberate avoidance by the appellant and instructed a fresh consideration by the appellate authority under section 85(3) of the Finance Act 1994. The stay application was deemed infructuous, and the appeal was remanded with specific directions for the appellant to provide reasons for non-service of the order. The appellate authority was tasked with ensuring a fair process for the appellant.</description>
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