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    <description>The Tribunal allowed the appeal by remand, directing a comprehensive review of all reports, correct quantification, examination of exemption eligibility, and reconsideration of small scale exemption and cum duty benefits. The denial of cum duty calculation benefits was overturned, entitling the appellants to such benefits. The case was remanded for further evaluation based on the discrepancies in reports and classification of products under the relevant notification.</description>
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      <description>The Tribunal allowed the appeal by remand, directing a comprehensive review of all reports, correct quantification, examination of exemption eligibility, and reconsideration of small scale exemption and cum duty benefits. The denial of cum duty calculation benefits was overturned, entitling the appellants to such benefits. The case was remanded for further evaluation based on the discrepancies in reports and classification of products under the relevant notification.</description>
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