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    <description>The Tribunal set aside the impugned orders and allowed the appeals, as the demand solely based on Income Tax investigation without independent evidence could not be sustained. The Tribunal highlighted the necessity of independent evidence and referred to legal precedents, including a previous case where a similar demand was set aside due to lack of independent investigation by the Central Excise department.</description>
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      <description>The Tribunal set aside the impugned orders and allowed the appeals, as the demand solely based on Income Tax investigation without independent evidence could not be sustained. The Tribunal highlighted the necessity of independent evidence and referred to legal precedents, including a previous case where a similar demand was set aside due to lack of independent investigation by the Central Excise department.</description>
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