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    <description>The Tribunal set aside the impugned order due to various legal and factual infirmities. The lack of corroborative evidence for unaccounted goods and the delay in adjudication were key factors leading to the decision. The Tribunal emphasized the necessity of sustainable evidence to support allegations of unaccounted manufacture and clearance, ultimately ruling in favor of the appellants and allowing the appeals.</description>
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      <description>The Tribunal set aside the impugned order due to various legal and factual infirmities. The lack of corroborative evidence for unaccounted goods and the delay in adjudication were key factors leading to the decision. The Tribunal emphasized the necessity of sustainable evidence to support allegations of unaccounted manufacture and clearance, ultimately ruling in favor of the appellants and allowing the appeals.</description>
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