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    <description>The Court allowed the Department&#039;s appeal, setting aside the Tribunal&#039;s order due to a delay in filing the appeal. The Court emphasized the need for a balanced approach in considering delays, focusing on substantial justice rather than strict adherence to timelines. It highlighted the importance of protecting revenue and public interest, directing the Tribunal to hear the appeal on its merits. The decision aligned with previous judgments and Supreme Court principles, aiming to maintain a consistent and just adjudicatory system.</description>
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