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    <description>The Tribunal set aside the impugned order and remitted the matter back to the adjudicating authority for reconsideration. The adjudicating authority was directed to re-evaluate the issue afresh, strictly adhering to the law as settled by the Hon&#039;ble High Court of Punjab &amp;amp; Haryana, ensuring compliance with Section 9D of the Central Excise Act, 1944, and upholding the principles of natural justice. The Tribunal&#039;s decision underscores the importance of following statutory procedures and judicial precedents to ensure fair adjudication.</description>
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