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    <description>The delay in re-filing the appeal was condoned, and the impugned order by the Tribunal was set aside. The Tribunal was directed to decide the matter on its merits, following a previous judgment remitting the appeal. Directions from a prior judgment were applied to the current case, subject to the outcome of another case pending in the Supreme Court. The decision on the appeal was contingent on the decision in the pending Supreme Court case, and the appeal was disposed of accordingly.</description>
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