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    <description>Extension of time to file a statutory appeal and make the required pre-deposit was granted where no merits of the tax demand were adjudicated. The appellant sought only additional time to comply with the earlier direction to file the appeal and deposit 10% of the disputed amount. The appellate authority must decide the appeal on merits without raising limitation objections once the extended period is complied with.</description>
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      <description>Extension of time to file a statutory appeal and make the required pre-deposit was granted where no merits of the tax demand were adjudicated. The appellant sought only additional time to comply with the earlier direction to file the appeal and deposit 10% of the disputed amount. The appellate authority must decide the appeal on merits without raising limitation objections once the extended period is complied with.</description>
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