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    <description>The Tribunal granted waiver of pre-deposit, set aside the impugned orders, and remitted the matter for fresh consideration by the Commissioner (Appeals) on merits. The Commissioner (Appeals) is directed to dispose of the appeal by due consideration of the material on record and applicable principles of law, without any costs.</description>
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      <description>The Tribunal granted waiver of pre-deposit, set aside the impugned orders, and remitted the matter for fresh consideration by the Commissioner (Appeals) on merits. The Commissioner (Appeals) is directed to dispose of the appeal by due consideration of the material on record and applicable principles of law, without any costs.</description>
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