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    <description>An order in original under the Finance Act, 1994 was treated as an appealable order under Section 85, so the affected party was directed to pursue the statutory appellate remedy rather than continue in writ proceedings. The time spent in the writ petition, together with the period protected by the Supreme Court&#039;s limitation-extension orders from 15.03.2020 to 02.10.2021, was to be excluded for limitation purposes. A certified copy of the order in original was to be supplied within a fixed time to enable filing of the appeal, and coercive action was kept in abeyance to prevent prejudice while the statutory remedy was pursued.</description>
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