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    <description>The Tribunal remanded the appeal to the appellate authority for deciding the matter on merits due to non-compliance with the stay order. The High Court set aside the Tribunal&#039;s order and remanded the matter for a fresh decision, emphasizing compliance with the stay order. The Tribunal, following the High Court&#039;s directive and acknowledging the failure to decide the appeal on merits, remanded the matter to the Commissioner (Appeals) for a fresh decision, ensuring compliance with legal procedures and emphasizing the importance of deciding the issue on its merits.</description>
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      <description>The Tribunal remanded the appeal to the appellate authority for deciding the matter on merits due to non-compliance with the stay order. The High Court set aside the Tribunal&#039;s order and remanded the matter for a fresh decision, emphasizing compliance with the stay order. The Tribunal, following the High Court&#039;s directive and acknowledging the failure to decide the appeal on merits, remanded the matter to the Commissioner (Appeals) for a fresh decision, ensuring compliance with legal procedures and emphasizing the importance of deciding the issue on its merits.</description>
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