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    <description>The Tribunal set aside the Revenue&#039;s estimation of clandestine production, finding it unfounded and beyond the legal framework. Consequently, the demand for excess production and duty payment was dismissed, and penalties imposed on the appellant and its partners were either deleted or reduced. The Tribunal ruled that the demand was based on guesswork and not supported by the law, providing relief to the appellant in accordance with the legal provisions.</description>
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      <description>The Tribunal set aside the Revenue&#039;s estimation of clandestine production, finding it unfounded and beyond the legal framework. Consequently, the demand for excess production and duty payment was dismissed, and penalties imposed on the appellant and its partners were either deleted or reduced. The Tribunal ruled that the demand was based on guesswork and not supported by the law, providing relief to the appellant in accordance with the legal provisions.</description>
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