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    <description>The Tribunal allowed the appeals, setting aside the impugned order that imposed penalties on M/s Samtel Electron Devices and M/s Samtel Color Ltd. for alleged violations of Central Excise provisions. It found that the procurement of goods fell within the permissions granted, rendering the show cause notice invalid. The appellants were granted consequential benefits, with the judgment acknowledging the assistance of the Amicus-curiae in clarifying legal complexities.</description>
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