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    <description>The Tribunal allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeals, finding no merit in the additions made on the basis of electricity consumption data, assumptions, and unsubstantiated technical reports. The Tribunal emphasized the need for concrete evidence and independent investigation to justify any addition on account of suppressed production or sales.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeals, finding no merit in the additions made on the basis of electricity consumption data, assumptions, and unsubstantiated technical reports. The Tribunal emphasized the need for concrete evidence and independent investigation to justify any addition on account of suppressed production or sales.</description>
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