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    <description>The Appellate Tribunal is the second level of appeal against orders-in-appeal or orders in revision; appeals must be filed within three months of communication or notified date. The Tribunal comprises a Principal Bench and State Benches, with specified subject-matter allocation to the Principal Bench. Single-Member hearing is permitted where matters do not raise questions of law and fall below the threshold; other matters require a Judicial and Technical Member or a Division Bench where a question of law or higher-value issue arises. The Tribunal is guided by principles of natural justice and may remand cases.</description>
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