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    <description>The High Court dismissed the writ petition seeking to quash the order rejecting the appeal as time-barred under the Finance Act, 1994. The court upheld the decision of the appellate authority, emphasizing the importance of adhering to prescribed timelines for filing appeals and the limited scope for condonation of delays. The judgment clarifies statutory provisions related to appeals concerning service tax, interest, or penalty, highlighting the significance of timely compliance with appeal filing requirements.</description>
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      <description>The High Court dismissed the writ petition seeking to quash the order rejecting the appeal as time-barred under the Finance Act, 1994. The court upheld the decision of the appellate authority, emphasizing the importance of adhering to prescribed timelines for filing appeals and the limited scope for condonation of delays. The judgment clarifies statutory provisions related to appeals concerning service tax, interest, or penalty, highlighting the significance of timely compliance with appeal filing requirements.</description>
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