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    <description>The court upheld the preliminary objection on the availability of the appellate remedy under section 85 of the Finance Act, 1994, due to the expiration of the petitioner&#039;s appeal period. The petitioner was granted liberty to approach the appellate authority within 30 days to address the issues raised in the writ petition. Any appeal filed was to be disposed of within 3 months, ensuring a fair hearing for both parties.</description>
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