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    <description>The Tribunal set aside the impugned order, allowing the appeal with consequential relief. The denial of Cenvat credit and imposition of a penalty were deemed unjustified due to lack of concrete evidence and procedural lapses. The Tribunal emphasized the importance of thorough investigation and adherence to legal procedures, ruling in favor of the appellant.</description>
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      <description>The Tribunal set aside the impugned order, allowing the appeal with consequential relief. The denial of Cenvat credit and imposition of a penalty were deemed unjustified due to lack of concrete evidence and procedural lapses. The Tribunal emphasized the importance of thorough investigation and adherence to legal procedures, ruling in favor of the appellant.</description>
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