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    <description>The High Court set aside the Tribunal&#039;s order and restored the issue to the Adjudicating Authority for fresh disposal, emphasizing the need for conclusive decisions or remand for proper adjudication. The Court highlighted the importance of requiring absolute proof of duty leviability before imposing penalties and ensuring fairness by keeping all contentions open for resolution. The decision aims to uphold legal correctness and principles of natural justice in reconsidering and disposing of the issue in accordance with the law.</description>
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