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    <description>The Tribunal allowed the appeal of the appellant, setting aside the review order passed by the Commissioner for violation of the statutory time limit specified in Section 84(5) of the Finance Act, 1994. The appeal was upheld solely on this ground, without delving into the merits of the case, concluding the matter.</description>
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      <description>The Tribunal allowed the appeal of the appellant, setting aside the review order passed by the Commissioner for violation of the statutory time limit specified in Section 84(5) of the Finance Act, 1994. The appeal was upheld solely on this ground, without delving into the merits of the case, concluding the matter.</description>
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