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    <description>An appeal under sub section (2) of section 35B or an application under sub section (4) of section 35E to the Appellate Tribunal shall be made in Form No. E.A.-5 and filed in quadruplicate, accompanied by an equal number of copies of the decision or order, one of which at least shall be a certified copy; the copies must include the relevant orders of the Appellate Commissioner/Commissioner (Appeals) and the Committee or of the Principal Commissioner/Commissioner and the corresponding Committee orders under the specified provisions.</description>
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