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    <description>The Appellate Tribunal CESTAT, Kolkata upheld the decision to set aside the demand and penalty due to significant delay in issuing the adjudication order, which occurred almost 15 years after the initial visit to the business premises in January 1989.</description>
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      <description>The Appellate Tribunal CESTAT, Kolkata upheld the decision to set aside the demand and penalty due to significant delay in issuing the adjudication order, which occurred almost 15 years after the initial visit to the business premises in January 1989.</description>
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