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    <description>The Tribunal ruled in favor of the appellants, finding that they had established a prima facie case on merits. As a result, the Tribunal waived the pre-deposit of dues and stayed the recovery of dues until the appeals are resolved. The Tribunal also ordered that the appeals should be linked to connected appeals filed by the Department for further proceedings.</description>
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      <description>The Tribunal ruled in favor of the appellants, finding that they had established a prima facie case on merits. As a result, the Tribunal waived the pre-deposit of dues and stayed the recovery of dues until the appeals are resolved. The Tribunal also ordered that the appeals should be linked to connected appeals filed by the Department for further proceedings.</description>
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