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    <title>2017 (12) TMI 984 - DELHI HIGH COURT</title>
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    <description>The High Court clarified the jurisdictional issue, set aside the remand order, and directed the Tribunal to decide the appeal on merits independently of the previous judgment. The Court also addressed the imposition of penalties and the authority of the Directorate of Revenue Intelligence, providing guidance for further adjudication in the case.</description>
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