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    <description>The Tribunal upheld the dismissal of the appeal as time-barred under Section 85 of the Finance Act. The appellant&#039;s delay of 280 days in filing the appeal exceeded the statutory limit and condonable period. The decision aligned with legal precedents emphasizing adherence to statutory timelines for filing appeals, leading to the dismissal of the appeal.</description>
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      <description>The Tribunal upheld the dismissal of the appeal as time-barred under Section 85 of the Finance Act. The appellant&#039;s delay of 280 days in filing the appeal exceeded the statutory limit and condonable period. The decision aligned with legal precedents emphasizing adherence to statutory timelines for filing appeals, leading to the dismissal of the appeal.</description>
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