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    <description>The Tribunal condoned the delay in filing the appeal as it was initially returned due to defects, despite being filed within the limitation period. The cooperative society, a non-commercial concern for ex-servicemen, was granted waiver of pre-deposit of penalties, citing previous Tribunal decisions favoring such societies. The appeal was listed for hearing on the same date as another appeal involving the same issue to ensure coherence in addressing related matters.</description>
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      <description>The Tribunal condoned the delay in filing the appeal as it was initially returned due to defects, despite being filed within the limitation period. The cooperative society, a non-commercial concern for ex-servicemen, was granted waiver of pre-deposit of penalties, citing previous Tribunal decisions favoring such societies. The appeal was listed for hearing on the same date as another appeal involving the same issue to ensure coherence in addressing related matters.</description>
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