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    <title>Court Considers Condoning 118-Day Appeal Delay u/s 35; Matter Restored with Conditions via Article 226.</title>
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    <description>Delay in filing an appeal before the Commissioner (Appeals) - Section 35 of the Act - Condonation of delay of 118 days - Writ jurisdiction under Article 226 of the Constitution - Matter restored before the adjudicating authority subject to conditions - HC</description>
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