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C O R R I G E N D U M Per Laxmi Prasad Sahu, Accountant Member These appeals by the assessee and revenue were disposed of by the Tribunal vide order dated 21st August, 2024, however in the last page the date of order is inadvertently mentioned as 21st July, 2024 (instead of 21st August, 2024). Hence the date of the said order is modified and substituted to read as 21st August, 2024.