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    <description>The Tribunal found in favor of the appellants, setting aside the impugned order due to the violation of natural justice principles in the adjudication process. The case was remanded for fresh adjudication by the Commissioner, emphasizing the importance of providing a fair opportunity for cross-examination to uphold the principles of natural justice. Financial considerations were secondary to ensuring procedural fairness and safeguarding the appellants&#039; rights in the legal process.</description>
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