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    <description>The Tribunal found in favor of the appellants, concluding that the impugned order was invalid due to lack of evidence supporting earlier service dates. The case was remanded to the Commissioner (Appeals) for consideration on the merits of the appeals. The appeals were deemed timely filed within the limitation period, requiring the Commissioner (Appeals) to address them substantively.</description>
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      <description>The Tribunal found in favor of the appellants, concluding that the impugned order was invalid due to lack of evidence supporting earlier service dates. The case was remanded to the Commissioner (Appeals) for consideration on the merits of the appeals. The appeals were deemed timely filed within the limitation period, requiring the Commissioner (Appeals) to address them substantively.</description>
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