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    <description>The Tribunal found in favor of the appellant, granting a stay petition and scheduling the appeal for final disposal. The decision emphasized the importance of consistency in applying legal precedents and the need for adherence to established judicial decisions in similar cases. The Tribunal noted flaws in the Commissioner&#039;s reasoning regarding the admissibility of the benefit of Notification No. 67/95-C.E., highlighting a lack of intelligible differentia and the necessity for the adjudicating authority to follow Tribunal decisions on identical issues.</description>
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