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    <title>Assessee is entitled to stay on recovery proceedings when Appellate Tribunal is not constituted</title>
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    <description>The absence of an Appellate Tribunal defers the start of the appeal period and preserves an assessee&#039;s entitlement to a statutory stay of recovery; recovery proceedings based on an appellate order are suspended until the Appellate Tribunal is constituted, conditional on payment of the required pre-deposit.</description>
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