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    <description>The court upheld the Settlement Commission&#039;s order, finding no statutory violations or perversity in the decision-making process. The Department&#039;s challenge was dismissed as the Commission had adequately addressed objections and provided detailed reasoning. The court adjourned the assessee&#039;s petition regarding interest imposition pending a related Special Leave Petition before the Supreme Court.</description>
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      <description>The court upheld the Settlement Commission&#039;s order, finding no statutory violations or perversity in the decision-making process. The Department&#039;s challenge was dismissed as the Commission had adequately addressed objections and provided detailed reasoning. The court adjourned the assessee&#039;s petition regarding interest imposition pending a related Special Leave Petition before the Supreme Court.</description>
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