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    <description>Commissioner may direct a subordinate officer to file an appeal against orders of adjudicating, appellate, or revisional authorities when those orders are considered not legal or proper; such directions specify grounds and must be acted upon within the prescribed time. Rule 109 requires electronic filing in the designated appellate form as default, allows manual filing only where notified by the Commissioner or the order is not available on the common portal, mandates submission of a certified or self certified copy within a short specified period, and provides that issuance of an acknowledgment with an appeal number fixes the filing date.</description>
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