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    <description>The Tribunal partly allowed both the assessee&#039;s and the Revenue&#039;s appeals for statistical purposes. The Tribunal remanded specific issues to the AO for further consideration based on additional evidence or pending adjudications by the Excise Department. The Tribunal upheld the CIT(A)&#039;s decisions on several grounds, finding no specific errors or reasons to interfere with the earlier findings.</description>
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      <description>The Tribunal partly allowed both the assessee&#039;s and the Revenue&#039;s appeals for statistical purposes. The Tribunal remanded specific issues to the AO for further consideration based on additional evidence or pending adjudications by the Excise Department. The Tribunal upheld the CIT(A)&#039;s decisions on several grounds, finding no specific errors or reasons to interfere with the earlier findings.</description>
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