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    <description>The Tribunal set aside the duty evasion allegations due to lack of detailed findings and corroborative evidence. The case was remanded for a fresh decision by the Commissioner of Central Excise, allowing the appellants to present additional evidence. The Tribunal emphasized the necessity of thorough analysis and evidentiary support in duty evasion cases, highlighting the importance of precise findings and supporting evidence to sustain duty demands.</description>
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      <description>The Tribunal set aside the duty evasion allegations due to lack of detailed findings and corroborative evidence. The case was remanded for a fresh decision by the Commissioner of Central Excise, allowing the appellants to present additional evidence. The Tribunal emphasized the necessity of thorough analysis and evidentiary support in duty evasion cases, highlighting the importance of precise findings and supporting evidence to sustain duty demands.</description>
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