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    <description>The Tribunal allowed the stay petition, waiving pre-deposit of interest and penalties for the appeal hearing, as the duty amount had already been recovered by the Revenue. The impugned order denying the benefit of Notification No. 30/2004-CE was set aside, remanding the case for fresh adjudication to properly consider the appellant&#039;s contentions. The Tribunal emphasized the need for a thorough review of facts and granting the appellant an opportunity to be heard, ensuring a fair decision in accordance with the law.</description>
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