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    <description>Coercive recovery under the impugned notice was stayed because the statutory Tribunal was temporarily unable to function for want of a President or Member. The Court granted only limited interim protection to prevent prejudice to the petitioners while the appellate forum remained unavailable, and it did not examine the underlying tax dispute on merits. Relief continued until appointment of the Tribunal&#039;s President or Member, with a short additional period allowed to the petitioners, and the petition was disposed of without any finding on classification or liability.</description>
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      <description>Coercive recovery under the impugned notice was stayed because the statutory Tribunal was temporarily unable to function for want of a President or Member. The Court granted only limited interim protection to prevent prejudice to the petitioners while the appellate forum remained unavailable, and it did not examine the underlying tax dispute on merits. Relief continued until appointment of the Tribunal&#039;s President or Member, with a short additional period allowed to the petitioners, and the petition was disposed of without any finding on classification or liability.</description>
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