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Issues: Whether the appeal could be permitted to be withdrawn simpliciter without reserving liberty to pursue further proceedings in respect of the same subject matter.
Analysis: The appeal was sought to be withdrawn after the respondents objected to the prayer for reserving liberty. The order records that the request for liberty was opposed on the footing that the subject matter had already attained finality through the subsequent judicial proceedings. The Tribunal accepted the objection and allowed withdrawal only as a simple withdrawal, without leaving open any further liberty against the same dispute.
Conclusion: The appeal was permitted to be withdrawn and no liberty was reserved for further proceedings on the same subject matter.