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    <description>The appeal was allowed, and the order of the Commissioner (Appeals) was set aside. The Tribunal found that the allegations of clandestine manufacture and clearance were not substantiated beyond reasonable doubt. The denial of natural justice, including the opportunity for cross-examination and non-supply of crucial documents, rendered the impugned order unsustainable. The judgment emphasized the importance of corroborative evidence and adherence to principles of natural justice in adjudication processes.</description>
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