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    <description>The Civil Miscellaneous Appeal was allowed, setting aside the Tribunal&#039;s order and directing the Tribunal to dispose of the appeal on merits and in accordance with the law, with no costs incurred. The Court emphasized the importance of considering appeals by condoning delay, particularly when a significant portion of the tax demand has been paid.</description>
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      <description>The Civil Miscellaneous Appeal was allowed, setting aside the Tribunal&#039;s order and directing the Tribunal to dispose of the appeal on merits and in accordance with the law, with no costs incurred. The Court emphasized the importance of considering appeals by condoning delay, particularly when a significant portion of the tax demand has been paid.</description>
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