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    <description>The High Court dismissed the Writ Petition challenging an order under the Finance Act, 1994, as the appeal was time-barred, emphasizing adherence to statutory timelines and limited judicial intervention in such cases. The Court highlighted the importance of complying with appeal deadlines, leading to the rejection of the petition without addressing the substantive issues, underscoring the significance of timely legal actions and the constraints on subsequent challenges.</description>
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