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    <description>The Appellate Tribunal CEGAT, Calcutta granted unconditional waiver of Central Excise duty and penalty to M/s. Dunlop India Limited due to arguable merits and financial hardship. The allegations of suppression of production and clandestine removal without payment of duty were disputed by the appellant, leading to the restoration of the appeal and stay petition for further hearing after eight years.</description>
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