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    <title>2017 (10) TMI 846 - MADRAS HIGH COURT</title>
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    <description>The High Court partly allowed the appeal, upholding the Tribunal&#039;s decision to remand the case for fresh adjudication. The Court set aside the direction not to impose penalties, emphasizing that penalties should be decided based on the fresh adjudication. The Court directed the adjudicating authority to provide a detailed order considering all legal and factual arguments, including the issue of penalties. The Court ruled in favor of the appellant on the substantial question of law regarding the imposition of penalties.</description>
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      <description>The High Court partly allowed the appeal, upholding the Tribunal&#039;s decision to remand the case for fresh adjudication. The Court set aside the direction not to impose penalties, emphasizing that penalties should be decided based on the fresh adjudication. The Court directed the adjudicating authority to provide a detailed order considering all legal and factual arguments, including the issue of penalties. The Court ruled in favor of the appellant on the substantial question of law regarding the imposition of penalties.</description>
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