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    <description>The Tribunal set aside the impugned order and remanded the case to the Adjudicating Authority for further inquiry to ascertain if manufacturing had occurred, emphasizing duty liability only upon actual production and the necessity of proper evidence for decision-making.</description>
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      <description>The Tribunal set aside the impugned order and remanded the case to the Adjudicating Authority for further inquiry to ascertain if manufacturing had occurred, emphasizing duty liability only upon actual production and the necessity of proper evidence for decision-making.</description>
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