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    <description>The Tribunal allowed the appeal, setting aside the order denying exemption under Notification No. 08/2003 CE and demanding Central Excise duty, interest, penalty, and fine. Emphasizing procedural fairness, including the supply of documents and the right to cross-examination and personal hearing, the case was remanded for fresh adjudication. The decision highlighted deficiencies in the original adjudication process and the importance of upholding principles of natural justice and equity.</description>
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