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    <title>2019 (4) TMI 931 - CESTAT ALLAHABAD</title>
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    <description>The tribunal allowed the appeal, setting aside the impugned order. The appellant was found eligible for SSI exemption, not liable to pay duty, and the confiscation of goods and imposition of penalties were deemed unjustified. The tribunal emphasized the importance of cross-examination and credible evidence in adjudication proceedings. The appellant was granted consequential relief, including the refund of the pre-deposit of Rs. 20 lakhs.</description>
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      <description>The tribunal allowed the appeal, setting aside the impugned order. The appellant was found eligible for SSI exemption, not liable to pay duty, and the confiscation of goods and imposition of penalties were deemed unjustified. The tribunal emphasized the importance of cross-examination and credible evidence in adjudication proceedings. The appellant was granted consequential relief, including the refund of the pre-deposit of Rs. 20 lakhs.</description>
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