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    <description>The Tribunal accepted the replaced appeals by the Revenue, condoning the delays in filing due to signature authority issues. However, the Revenue&#039;s appeals were dismissed as non-maintainable after the assessees&#039; appeals were disposed of, following a precedent that subsequent review orders by the Board render Revenue&#039;s appeals non-maintainable. The Tribunal based its decision on a Larger Bench ruling, leading to the dismissal of the Revenue&#039;s appeals and the disposal of all related applications and cross-objections accordingly.</description>
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