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    <description>The appeal was accepted for adjudication on merits despite being filed 87 days late due to the COVID-19 pandemic. The disallowance of EPF deposits beyond the due date was upheld, following a jurisdictional High Court judgment. The appellant challenged the decision, citing procedural errors and lack of opportunity to be heard. The matter was remitted back for verification of payments made by the appellant, with the appeal allowed for statistical purposes.</description>
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      <description>The appeal was accepted for adjudication on merits despite being filed 87 days late due to the COVID-19 pandemic. The disallowance of EPF deposits beyond the due date was upheld, following a jurisdictional High Court judgment. The appellant challenged the decision, citing procedural errors and lack of opportunity to be heard. The matter was remitted back for verification of payments made by the appellant, with the appeal allowed for statistical purposes.</description>
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