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    <description>Initiation of appeals under the Commodities Transaction Tax Rules, 2013 requires filing Form No. 3 with particulars identifying the appellant, financial year, assessing officer, relevant Finance Act provision, date of order or demand, relief claimed, and address for notices; the appeal must include a statement of facts, grounds of appeal, and a verification signed per rule 7. The memorandum and supporting documents must be filed in duplicate with a copy of the order and original notice of demand where applicable, and a prescribed filing fee must be paid through an authorised bank after obtaining a challan from the Assessing Officer.</description>
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