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    <description>HC allowed the appeal and set aside the impugned orders dated 06.05.2024 and 25.04.2025, restoring the appeal for adjudication on merits. The Tribunal&#039;s earlier dismissal for noncompliance with the Section 35F pre-deposit requirement was held no longer operative because the entire tax, interest and penalty demanded have been recovered by Revenue, thereby satisfying the statutory pre-deposit condition under Section 35B/35F. The matter may proceed under Section 35C for final disposal, including remand or further evidence if required.</description>
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      <description>HC allowed the appeal and set aside the impugned orders dated 06.05.2024 and 25.04.2025, restoring the appeal for adjudication on merits. The Tribunal&#039;s earlier dismissal for noncompliance with the Section 35F pre-deposit requirement was held no longer operative because the entire tax, interest and penalty demanded have been recovered by Revenue, thereby satisfying the statutory pre-deposit condition under Section 35B/35F. The matter may proceed under Section 35C for final disposal, including remand or further evidence if required.</description>
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