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The Court was informed during the hearing that the DVAT Tribunal, which is seized of the appeals, is likely to hear them on 01. 2017. In the light of the modifications directed, the DVAT Tribunal shall proceed to hear the appeals on merits and render its decision preferably within three months from today. All rights and contentions of the parties are reserved; nothing stated in this order shall preclude the rights of the parties to urge all contentions.