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    <description>The Tribunal upheld the rejection of the appeal due to exceeding the condonable period under Section 85(3) of the Finance Act 1994. Despite arguments for considering the merits of the case, the Tribunal emphasized adherence to statutory timelines, leading to the dismissal of the appeal filed 93 days late. The decision underscores the importance of complying with appeal timelines and limitations set by law.</description>
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      <description>The Tribunal upheld the rejection of the appeal due to exceeding the condonable period under Section 85(3) of the Finance Act 1994. Despite arguments for considering the merits of the case, the Tribunal emphasized adherence to statutory timelines, leading to the dismissal of the appeal filed 93 days late. The decision underscores the importance of complying with appeal timelines and limitations set by law.</description>
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