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    <description>The tribunal rectified a mistake by modifying the Order Numbers in a previous order to ensure accuracy. It held that the respondent&#039;s application before the Settlement Commission did not equate to an admission of guilt and did not affect their right to challenge the show cause notice. The tribunal emphasized that decisions were based on available evidence, not the application to the Settlement Commission. The tribunal rejected the Revenue&#039;s argument that the respondent&#039;s approach to the Settlement Commission constituted evidence against them, upholding decisions based on the evidence on record.</description>
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