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    <description>The Tribunal found that the technical assistance received from a manufacturer did not qualify as scientific or technical consultancy under the Finance Act. Consequently, the Tribunal waived the pre-deposit of duty and penalty for the appeal hearing, setting aside the impugned order and remanding the matter for reconsideration by the adjudicating authority. The appeal was disposed of by way of remand.</description>
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      <description>The Tribunal found that the technical assistance received from a manufacturer did not qualify as scientific or technical consultancy under the Finance Act. Consequently, the Tribunal waived the pre-deposit of duty and penalty for the appeal hearing, setting aside the impugned order and remanding the matter for reconsideration by the adjudicating authority. The appeal was disposed of by way of remand.</description>
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