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    <description>The Court upheld the Tribunal&#039;s decision to calculate the limitation for imposing the penalty from the order dated 24.9.2004, dismissing the appeal in the reassessment proceedings. The Court found no illegality in the Tribunal&#039;s order and dismissed the Department&#039;s appeal, stating it lacked merit.</description>
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      <description>The Court upheld the Tribunal&#039;s decision to calculate the limitation for imposing the penalty from the order dated 24.9.2004, dismissing the appeal in the reassessment proceedings. The Court found no illegality in the Tribunal&#039;s order and dismissed the Department&#039;s appeal, stating it lacked merit.</description>
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