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    <description>The Tribunal allowed the Revenue&#039;s appeal by way of remand, modifying the order to ensure that the penal provisions on the respondent, an authorized signatory of a registered dealer, should be considered in conjunction with the main noticee&#039;s case during de-novo adjudication. The decision emphasized the interconnected nature of the cases, directing a comprehensive examination of all facts and circumstances during the adjudication process.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal by way of remand, modifying the order to ensure that the penal provisions on the respondent, an authorized signatory of a registered dealer, should be considered in conjunction with the main noticee&#039;s case during de-novo adjudication. The decision emphasized the interconnected nature of the cases, directing a comprehensive examination of all facts and circumstances during the adjudication process.</description>
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