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    <description>The impugned goods were found to be unconditionally exempt from duty under Notification No. 4/2006-C.E. The rebate erroneously sanctioned was deemed irregular and ordered to be recovered with interest. The appeal process under Section 35E was upheld as valid without the requirement of a prior show cause notice.</description>
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      <description>The impugned goods were found to be unconditionally exempt from duty under Notification No. 4/2006-C.E. The rebate erroneously sanctioned was deemed irregular and ordered to be recovered with interest. The appeal process under Section 35E was upheld as valid without the requirement of a prior show cause notice.</description>
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