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    <description>Appeals to the Appellate Tribunal may be filed against orders under sections 107 or 108 or the corresponding Central Act within the prescribed period and form, subject to prescribed fees; the Tribunal may refuse admission of appeals below a monetary threshold. The Commissioner may direct an application to the Tribunal after examining appellate or revisional records. Cross-objections may be filed by the opposite party within a short period, and the Tribunal may condone delay for sufficient cause. No appeal is maintainable unless the appellant pays the admitted amount and a specified percentage of the disputed tax; payment stays recovery of the balance until the appeal is decided.</description>
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      <description>Appeals to the Appellate Tribunal may be filed against orders under sections 107 or 108 or the corresponding Central Act within the prescribed period and form, subject to prescribed fees; the Tribunal may refuse admission of appeals below a monetary threshold. The Commissioner may direct an application to the Tribunal after examining appellate or revisional records. Cross-objections may be filed by the opposite party within a short period, and the Tribunal may condone delay for sufficient cause. No appeal is maintainable unless the appellant pays the admitted amount and a specified percentage of the disputed tax; payment stays recovery of the balance until the appeal is decided.</description>
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