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    <description>The appeal filed by M/s. Black Diamond Explosives Pvt. Ltd against the central excise duty demand, penalty, and interest was allowed by the Tribunal. The Tribunal remanded the matter back to the Ld. Commissioner for a fresh examination, emphasizing adherence to the principles of natural justice. The Tribunal found that the invocation of the extended period of limitation was not justified, setting aside the demand related to the extended period and revoking the penalty imposition.</description>
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