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    <description>The tribunal set aside the order to club clearances of different manufacturing units due to insufficient evidence of financial flow back between the units. The appellants successfully proved the existence of the manufacturing units before the specified date through documentation and official records, leading to the decision in their favor.</description>
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      <description>The tribunal set aside the order to club clearances of different manufacturing units due to insufficient evidence of financial flow back between the units. The appellants successfully proved the existence of the manufacturing units before the specified date through documentation and official records, leading to the decision in their favor.</description>
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