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    <description>The High Court allowed the appeal challenging the dismissal of the condonation of delay application in filing an appeal under Section 83 of the Finance Act, 1994. The Court held that the delay was sufficiently explained, applying the principles of Section 14 of the Limitation Act, 1963. The Court emphasized a liberal approach in condoning delays and directed the Tribunal to consider the appeal on its merits.</description>
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      <description>The High Court allowed the appeal challenging the dismissal of the condonation of delay application in filing an appeal under Section 83 of the Finance Act, 1994. The Court held that the delay was sufficiently explained, applying the principles of Section 14 of the Limitation Act, 1963. The Court emphasized a liberal approach in condoning delays and directed the Tribunal to consider the appeal on its merits.</description>
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