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    <description>The appeals were allowed for de novo adjudication, directing the recomputation of the demand after considering the benefit of the specific notification, subject to the appellants satisfying the conditions. Penalties were also to be recomputed accordingly. The miscellaneous applications for early hearing of appeals were disposed of with the resolution of the appeals.</description>
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      <description>The appeals were allowed for de novo adjudication, directing the recomputation of the demand after considering the benefit of the specific notification, subject to the appellants satisfying the conditions. Penalties were also to be recomputed accordingly. The miscellaneous applications for early hearing of appeals were disposed of with the resolution of the appeals.</description>
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