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    <description>The tribunal set aside the impugned orders and allowed the appeal in its entirety, emphasizing the lack of substantial evidence to support the allegations of clandestine activities and the unjust denial of Cenvat credit based on technicalities. The judgment underscores the importance of concrete proof and adherence to legal standards in confirming duty demands and denying legitimate credits.</description>
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      <description>The tribunal set aside the impugned orders and allowed the appeal in its entirety, emphasizing the lack of substantial evidence to support the allegations of clandestine activities and the unjust denial of Cenvat credit based on technicalities. The judgment underscores the importance of concrete proof and adherence to legal standards in confirming duty demands and denying legitimate credits.</description>
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