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    <description>The Tribunal set aside the impugned order and allowed the appeal on 17/03/2017. It found no evidence of improper credit or unauthorized use of inputs, rejecting the demand for duty, interest, and penalty. The absence of clandestine removal and lack of evidence for extended period recovery under the Central Excise Act, 1944 supported the decision in favor of the appellant.</description>
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      <description>The Tribunal set aside the impugned order and allowed the appeal on 17/03/2017. It found no evidence of improper credit or unauthorized use of inputs, rejecting the demand for duty, interest, and penalty. The absence of clandestine removal and lack of evidence for extended period recovery under the Central Excise Act, 1944 supported the decision in favor of the appellant.</description>
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