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    <description>The Tribunal allowed the Revenue&#039;s Miscellaneous Application, recalling the previous order and directing the main appeal to proceed in regular course. The decision emphasized adherence to Circular exceptions and proper procedures for filing appeals, particularly in cases falling within exceptions outlined by the CBDT Circulars.</description>
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      <description>The Tribunal allowed the Revenue&#039;s Miscellaneous Application, recalling the previous order and directing the main appeal to proceed in regular course. The decision emphasized adherence to Circular exceptions and proper procedures for filing appeals, particularly in cases falling within exceptions outlined by the CBDT Circulars.</description>
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