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    <description>The appeal was allowed as the Commissioner (Appeals) failed to consider crucial evidence, leading to the reversal of the duty claim denial and the directive to reverse Cenvat credit on destroyed but unused inputs. The decision emphasized the necessity of thorough document review and fair consideration of all pertinent information in duty-related cases involving destruction of goods.</description>
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      <description>The appeal was allowed as the Commissioner (Appeals) failed to consider crucial evidence, leading to the reversal of the duty claim denial and the directive to reverse Cenvat credit on destroyed but unused inputs. The decision emphasized the necessity of thorough document review and fair consideration of all pertinent information in duty-related cases involving destruction of goods.</description>
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