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    <description>The Tribunal allowed the appeal, setting aside the impugned order. The judgment&#039;s application extended to similar cases where the demand for duty and penalty imposition was based on identical grounds predating the Circular, leading to the same outcome of setting aside the orders.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order. The judgment&#039;s application extended to similar cases where the demand for duty and penalty imposition was based on identical grounds predating the Circular, leading to the same outcome of setting aside the orders.</description>
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