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    <description>The High Court set aside the order upholding the penalty under Section 86(10) of the DVAT Act, directing the Appellate Tribunal to reconsider the penalty imposition issue in light of its earlier order from December 1, 2011. The Court emphasized the necessity for a fresh assessment by the Tribunal, considering the findings on the penalty issue for November 2006.</description>
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      <description>The High Court set aside the order upholding the penalty under Section 86(10) of the DVAT Act, directing the Appellate Tribunal to reconsider the penalty imposition issue in light of its earlier order from December 1, 2011. The Court emphasized the necessity for a fresh assessment by the Tribunal, considering the findings on the penalty issue for November 2006.</description>
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