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    <description>HC allowed the petition, finding the appellate authority has power to condone delay in service tax appeal. The court set aside the original dismissal order and remanded the matter for fresh consideration, directing appellate authority to review the appeal on merits without being constrained by procedural delay.</description>
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      <description>HC allowed the petition, finding the appellate authority has power to condone delay in service tax appeal. The court set aside the original dismissal order and remanded the matter for fresh consideration, directing appellate authority to review the appeal on merits without being constrained by procedural delay.</description>
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