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    <description>The Tribunal allowed the appeal by the assessee-appellant, setting aside the impugned order. The revenue&#039;s appeal was dismissed as it lacked merit, with the Tribunal finding no discrepancies between the appellant&#039;s declaration and the revenue&#039;s inspection, deeming the demand for additional duty as illusory due to lack of evidence.</description>
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      <description>The Tribunal allowed the appeal by the assessee-appellant, setting aside the impugned order. The revenue&#039;s appeal was dismissed as it lacked merit, with the Tribunal finding no discrepancies between the appellant&#039;s declaration and the revenue&#039;s inspection, deeming the demand for additional duty as illusory due to lack of evidence.</description>
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