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    <description>The Tribunal set aside the penalty and interest imposed, directing the Adjudicating Authority to recalculate the duty demand in accordance with the law, while retaining the discretion to impose penalty and interest as deemed appropriate.</description>
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      <description>The Tribunal set aside the penalty and interest imposed, directing the Adjudicating Authority to recalculate the duty demand in accordance with the law, while retaining the discretion to impose penalty and interest as deemed appropriate.</description>
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