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    <description>The Tribunal ruled in favor of the applicants, waiving the pre-deposit of dues and staying the recovery until the appeals were disposed of. The Tribunal found insufficient evidence to prove the mutual interest and financial flow back between M/s. Seating Systems and M/s. Pandey Furniture Pvt. Ltd., emphasizing the importance of substantial evidence in duty-related matters and thorough investigations to ascertain the truth.</description>
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      <description>The Tribunal ruled in favor of the applicants, waiving the pre-deposit of dues and staying the recovery until the appeals were disposed of. The Tribunal found insufficient evidence to prove the mutual interest and financial flow back between M/s. Seating Systems and M/s. Pandey Furniture Pvt. Ltd., emphasizing the importance of substantial evidence in duty-related matters and thorough investigations to ascertain the truth.</description>
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