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    <description>Delay in filing and re-filing the revenue appeal was condoned because the matter was taken up for hearing on merits. On merits, the proposed question was treated as covered by earlier coordinate bench decisions, and no distinct substantial question of law survived for consideration. The delay applications were therefore allowed, but the appeal was not pursued further and was closed for want of any substantial question of law.</description>
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      <description>Delay in filing and re-filing the revenue appeal was condoned because the matter was taken up for hearing on merits. On merits, the proposed question was treated as covered by earlier coordinate bench decisions, and no distinct substantial question of law survived for consideration. The delay applications were therefore allowed, but the appeal was not pursued further and was closed for want of any substantial question of law.</description>
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