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      <description>The impugned order was set aside, and the appeals were allowed by way of remand to the original authority for a fresh order. The Adjudicating Authority was instructed to provide proof of document receipt, allow cross-examination of witnesses, and consider the eligibility for exemption under Notification No. 4/1997-CE. The matter was deemed to require a reevaluation due to the serious procedural lapses identified.</description>
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