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    <description>The Tribunal allowed the application, quashed the illegal seizure, set aside the penalty order, and directed the refund of the penalty amount deposited by the applicant. The decision emphasized the need for objective and reasoned assessments in cases of seizure and penalty imposition under tax laws.</description>
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      <description>The Tribunal allowed the application, quashed the illegal seizure, set aside the penalty order, and directed the refund of the penalty amount deposited by the applicant. The decision emphasized the need for objective and reasoned assessments in cases of seizure and penalty imposition under tax laws.</description>
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