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    <description>The appeals filed by the appellants were allowed to the extent indicated and remanded back to the adjudicating authority for fresh adjudication in light of the above observations. The Tribunal emphasized the need for the adjudicating authority to consider the relevant judicial pronouncements and CBEC circulars during the de-novo proceedings.</description>
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      <description>The appeals filed by the appellants were allowed to the extent indicated and remanded back to the adjudicating authority for fresh adjudication in light of the above observations. The Tribunal emphasized the need for the adjudicating authority to consider the relevant judicial pronouncements and CBEC circulars during the de-novo proceedings.</description>
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