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    <description>The Appellate Tribunal set aside the impugned order and directed the first appellate authority to decide both duty recovery and de-registration matters together, considering the remanded issue and the pending dispute over de-registration. The decision aimed to ensure coherence in resolving disputes related to duty recovery and taxability of the appellant&#039;s activities.</description>
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      <description>The Appellate Tribunal set aside the impugned order and directed the first appellate authority to decide both duty recovery and de-registration matters together, considering the remanded issue and the pending dispute over de-registration. The decision aimed to ensure coherence in resolving disputes related to duty recovery and taxability of the appellant&#039;s activities.</description>
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