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Issues: Whether the Tribunal's orders, which had followed an earlier order that was set aside, were required to be set aside and the matters remanded for fresh decision.
Analysis: The matters had been decided by the Tribunal by following an order that no longer survived, and the factual controversies had not been independently determined. In these circumstances, the proper course was to set aside the Tribunal's orders and send the appeals back for reconsideration afresh, with liberty to both sides to raise all contentions and adduce additional evidence.
Conclusion: The appeals were allowed and the matters were remanded to the Tribunal for fresh hearing and decision.