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    <description>The court refrained from deciding on the necessity of sanction under Section 155(2) of the Cr.P.C due to the overriding impact of the Central Excise Sales Tax Appellate Tribunal&#039;s decision setting aside the adjudication order. The appeal was disposed of with the acknowledgment that the question of sanction remains open for future consideration, allowing parties to address the issue when necessary.</description>
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