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    <description>The Tribunal partly allowed the appeal and remanded it for further consideration. Penalties under Sections 77 and 78 of the Finance Act, 1994 were set aside. The adjudicating authority was directed to reevaluate issues concerning cum-tax benefit, exemption under Notification No. 6/2005-ST, and abatement for property tax under Notification No.24/2007-ST.</description>
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      <description>The Tribunal partly allowed the appeal and remanded it for further consideration. Penalties under Sections 77 and 78 of the Finance Act, 1994 were set aside. The adjudicating authority was directed to reevaluate issues concerning cum-tax benefit, exemption under Notification No. 6/2005-ST, and abatement for property tax under Notification No.24/2007-ST.</description>
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