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    <description>The High Court set aside the Tribunal&#039;s order, emphasizing the need for specificity in show cause notices and addressing the plea of limitation. The matter was remanded to the Tribunal for a comprehensive review of the Commissioner (Appeals) findings and a detailed analysis of the appellants&#039; arguments. The remand aimed to ensure proper consideration of the appellants&#039; contentions without allowing the Department to rectify deficiencies in the show cause notices through an open remand. All appeals were allowed for remand, and associated miscellaneous petitions were closed without costs.</description>
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      <description>The High Court set aside the Tribunal&#039;s order, emphasizing the need for specificity in show cause notices and addressing the plea of limitation. The matter was remanded to the Tribunal for a comprehensive review of the Commissioner (Appeals) findings and a detailed analysis of the appellants&#039; arguments. The remand aimed to ensure proper consideration of the appellants&#039; contentions without allowing the Department to rectify deficiencies in the show cause notices through an open remand. All appeals were allowed for remand, and associated miscellaneous petitions were closed without costs.</description>
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