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    <description>The Tribunal allowed the appeal by remanding the matter to the Commissioner (Appeals) for a thorough examination of evidence presented by the appellant, including Cost Accountant certificates and Balance Sheet, to determine if the burden of duty had been passed on in the case of inter-unit transfer of goods. The Tribunal emphasized the need for a detailed analysis of the evidence and expected the proceedings to be completed within four months from the order&#039;s communication.</description>
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