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    <description>The Tribunal set aside the impugned order and allowed the appeal, ruling that the show cause notice issued after the communication from the Additional Commissioner was not sustainable. The appellant was entitled to consequential relief, emphasizing the importance of finality in decisions communicated by revenue authorities and the necessity for proper procedures in initiating penalty proceedings.</description>
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      <description>The Tribunal set aside the impugned order and allowed the appeal, ruling that the show cause notice issued after the communication from the Additional Commissioner was not sustainable. The appellant was entitled to consequential relief, emphasizing the importance of finality in decisions communicated by revenue authorities and the necessity for proper procedures in initiating penalty proceedings.</description>
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