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    <description>The Tribunal allowed the appeal, emphasizing the necessity of issuing a show cause notice before confirming a demand for interest. The Department&#039;s attempt to demand interest without a show cause notice was deemed impermissible under the law, citing relevant Apex Court judgments. The decision underscores the importance of procedural fairness in tax matters and the adherence to statutory procedures to ensure transparency and accountability in enforcing tax laws.</description>
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      <description>The Tribunal allowed the appeal, emphasizing the necessity of issuing a show cause notice before confirming a demand for interest. The Department&#039;s attempt to demand interest without a show cause notice was deemed impermissible under the law, citing relevant Apex Court judgments. The decision underscores the importance of procedural fairness in tax matters and the adherence to statutory procedures to ensure transparency and accountability in enforcing tax laws.</description>
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