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    <description>The Tribunal allowed the Revenue&#039;s appeal for statistical purposes, directing the matter to be reconsidered by the Assessing Officer in light of judicial precedents and the settlement reached by the assessee with the Central Excise Department under the Sabka Vishwas Scheme 2019. The Tribunal emphasized the importance of considering relevant case laws and previous decisions in similar matters, indicating a need for reassessment by the tax authorities.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal for statistical purposes, directing the matter to be reconsidered by the Assessing Officer in light of judicial precedents and the settlement reached by the assessee with the Central Excise Department under the Sabka Vishwas Scheme 2019. The Tribunal emphasized the importance of considering relevant case laws and previous decisions in similar matters, indicating a need for reassessment by the tax authorities.</description>
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