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    <description>The tribunal ruled in favor of the appellant, setting aside the demand for not factoring in increased administrative overheads when transferring excisable goods to sister concerns. Despite the duty discrepancy, the transactions were revenue-neutral, benefiting sister units with cenvat credit. Citing legal precedents, the tribunal concluded that there was no loss to the Government or gain to the appellant, leading to the appeal being allowed with consequential benefits as per the law.</description>
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