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    <description>The Tribunal allowed the appeal of a manufacturer in a dispute over excise duty payment values, permitting the adjustment of excess duty with short paid duty in accordance with Rule 7 of the Central Excise Rules and established legal precedents. The decision set aside the lower appellate authority&#039;s order, emphasizing the permissibility of such adjustments to determine final duty liability, based on the interpretation that provisional assessment applies to all goods.</description>
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