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    <description>The Tribunal restored the matters to the CIT(A) for reconsideration based on the final outcome of excise proceedings initiated by DGCEI. Both Revenue and assessee appeals were allowed for statistical purposes, with similar directions for related cases. The Tribunal refrained from making specific rulings on issues such as interest under Section 234A/B/C and penalty under Section 271(1)(c) pending the excise proceedings&#039; outcome.</description>
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