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    <description>The Tribunal&#039;s decision on remand for re-quantification of Central Excise duty demand and penalties highlighted errors in computation and discrepancies in demand calculation. The Tribunal directed re-quantification, clubbing clearances under fictitious firms, extending SSI exemption, and re-determining penalties proportionately. The case underscored the significance of evidence, procedural compliance, and fair adjudication in tax matters, emphasizing the need for accuracy and fairness in determining duty demands and penalties.</description>
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