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    <description>The Tribunal set aside the impugned order, favoring the appellant, and allowed the appeal with any consequential relief. It emphasized the importance of procedural fairness and the necessity of cross-examination, finding no evidence supporting the department&#039;s allegations of irregular CENVAT credit availed by the appellant based on disputed invoices from M/s. Star Delta Exim P. Ltd.</description>
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      <description>The Tribunal set aside the impugned order, favoring the appellant, and allowed the appeal with any consequential relief. It emphasized the importance of procedural fairness and the necessity of cross-examination, finding no evidence supporting the department&#039;s allegations of irregular CENVAT credit availed by the appellant based on disputed invoices from M/s. Star Delta Exim P. Ltd.</description>
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