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    <description>The Tribunal set aside the Order-in-Appeal demanding 6% of the value of exempted goods/non-excisable goods due to common input services usage without separate accounts. The Tribunal found that the first appellate authority erred in solely relying on an explanation inserted by notification without considering the factual contentions raised by the appellant. The matter was remanded back to the first appellate authority for reconsideration, emphasizing the importance of following the principles of natural justice.</description>
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