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    <description>A 17-day delay in filing the appeal was condoned because the Tribunal found the explanation adequately supported, and the appeal was directed to be taken on record. The Revenue&#039;s request for early hearing was also allowed because the dispute concerned classification and demand of service activities arising from a composite order confirming substantial service tax liability, and the matter was directed to be listed earlier. The document records procedural relief on delay and listing, without addressing the merits of the classification or tax demand issues.</description>
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      <description>A 17-day delay in filing the appeal was condoned because the Tribunal found the explanation adequately supported, and the appeal was directed to be taken on record. The Revenue&#039;s request for early hearing was also allowed because the dispute concerned classification and demand of service activities arising from a composite order confirming substantial service tax liability, and the matter was directed to be listed earlier. The document records procedural relief on delay and listing, without addressing the merits of the classification or tax demand issues.</description>
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