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    <description>The Tribunal&#039;s decision in the case was found to be incorrect due to a misinterpretation of the nature of the appeal, leading to an erroneous treatment of the matter as pertaining to quantum addition rather than a penalty proceeding. The Tribunal&#039;s order was recalled, and the appeal was directed to be fixed for due course. The Miscellaneous Application filed by the Revenue seeking the recall of the order was allowed, and the decision was pronounced in court on 01/07/2022.</description>
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      <description>The Tribunal&#039;s decision in the case was found to be incorrect due to a misinterpretation of the nature of the appeal, leading to an erroneous treatment of the matter as pertaining to quantum addition rather than a penalty proceeding. The Tribunal&#039;s order was recalled, and the appeal was directed to be fixed for due course. The Miscellaneous Application filed by the Revenue seeking the recall of the order was allowed, and the decision was pronounced in court on 01/07/2022.</description>
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