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    <description>The Tribunal allowed the credit based on endorsed invoices but upheld penalties for other contraventions, reducing the total penalty imposed. The judgment clarified the admissibility of credit under specific circumstances and emphasized compliance with excise regulations to avoid penalties.</description>
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      <description>The Tribunal allowed the credit based on endorsed invoices but upheld penalties for other contraventions, reducing the total penalty imposed. The judgment clarified the admissibility of credit under specific circumstances and emphasized compliance with excise regulations to avoid penalties.</description>
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