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    <description>The Tribunal allowed both appeals, setting aside the impugned orders. It found the denial of credit and imposition of penalties unjustified, emphasizing voluntary payments and lack of suppression of facts. The Tribunal also highlighted procedural irregularities in the adjudication process, underscoring the importance of adherence to principles of natural justice. The appellant was granted relief, including the refund of the pre-deposit amount, based on the Tribunal&#039;s comprehensive analysis and legal interpretations.</description>
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