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    <description>The Tribunal remanded the case for fresh consideration, emphasizing the need to address the applicability of the extended period, admissibility of credit on trolleys, and imposition of penalties. The appeal was allowed by remand, with the stay petition being disposed of. The judgment underscores the importance of presenting comprehensive arguments on all relevant aspects before authorities to ensure a fair and thorough consideration of the case, emphasizing principles of natural justice and procedural fairness.</description>
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