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    <description>The Tribunal partially allowed the appeal, ruling in favor of the appellant on the issue of pre-deposit, acknowledging that the payments made satisfied the requirements under the relevant sections of the Finance Act and Central Excise Act. The Tribunal remanded the case for further examination regarding the time bar issue, highlighting the necessity for clear evidence and justification in establishing the applicable time limits.</description>
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      <description>The Tribunal partially allowed the appeal, ruling in favor of the appellant on the issue of pre-deposit, acknowledging that the payments made satisfied the requirements under the relevant sections of the Finance Act and Central Excise Act. The Tribunal remanded the case for further examination regarding the time bar issue, highlighting the necessity for clear evidence and justification in establishing the applicable time limits.</description>
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