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    <description>The Tribunal allowed the appeal by remanding the case to the original adjudicating authority for a comprehensive decision. It emphasized the necessity of determining liability before imposing penalties under Rule 26/27 of the Central Excise Rules. The Tribunal highlighted the importance of consolidating cases, including the main issue of clandestine production, and ensuring all parties have a fair opportunity to present their submissions. The decision focused on upholding principles of natural justice and conducting a just and thorough adjudication process.</description>
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