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    <description>The Tribunal dismissed the appeals filed by the Revenue against the orders allowing the assessee&#039;s appeal and setting aside the demand for interest and penalty. The Tribunal held that the appeals were not maintainable as permission to appeal was denied by the Committee on Disputes. This decision was based on a larger bench ruling and aligned with the Delhi High Court&#039;s decision in a similar case, emphasizing that without permission, the appeals were not sustainable, without delving into the substantive merits of the case.</description>
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