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    <description>The tribunal allowed the appeals by M/s Nashik Strips Pvt. Ltd. and other appellants, directing a de novo adjudication with the opportunity for cross-examination. Emphasizing adherence to Section 9D provisions, the tribunal highlighted the importance of cross-examination and principles of natural justice in fair adjudication. The decision underscored that demands based on third-party records require the opportunity for cross-examination, leading to a remand for reconsideration of the case merits.</description>
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