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    <description>The Tribunal allowed the Revenue&#039;s appeal, emphasizing adherence to statutory remedies under Section 35E(4) of the Central Excise Act. It directed the Appellate Authority to reconsider the matter, stressing the importance of proper consideration of legal provisions and ensuring a fair appellate process for both parties. The decision did not impede the Appellate Authority&#039;s jurisdiction but underscored the necessity of following statutory procedures in appeals.</description>
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