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    <description>The Tribunal rejected the Revenue&#039;s appeal, affirming the Commissioner&#039;s decision to accept the delayed production of the duty exemption certificate and grant the benefit of the Notification to the assessee based on procedural delays and legal precedents supporting such acceptance.</description>
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      <description>The Tribunal rejected the Revenue&#039;s appeal, affirming the Commissioner&#039;s decision to accept the delayed production of the duty exemption certificate and grant the benefit of the Notification to the assessee based on procedural delays and legal precedents supporting such acceptance.</description>
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