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      <description>The impugned order was set aside due to the failure to provide a fair opportunity for the appellants to contest the proceedings. The case was remanded to the Commissioner for a fresh decision after ensuring proper notice to the appellants, emphasizing the importance of parties being given a chance to present their case. The judgment underscores the significance of adhering to procedural safeguards, including serving notices at the correct address, to uphold principles of fairness and natural justice in legal proceedings.</description>
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