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    <description>The Tribunal allowed the appeal, setting aside the impugned order. It concluded that the appellant was legitimately engaged in manufacturing activities and entitled to exemption under Notification No. 56/2002-CE. The investigation by the Commissioner of Central Excise, Meerut, was deemed unsustainable due to reliance on assumptions. The appellant&#039;s evidence was considered credible, resulting in the dismissal of proceedings against them.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order. It concluded that the appellant was legitimately engaged in manufacturing activities and entitled to exemption under Notification No. 56/2002-CE. The investigation by the Commissioner of Central Excise, Meerut, was deemed unsustainable due to reliance on assumptions. The appellant&#039;s evidence was considered credible, resulting in the dismissal of proceedings against them.</description>
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