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    <description>The Tribunal directed the Appellant to deposit Rs.20.00 Lakhs within eight weeks and remanded the case for fresh adjudication by the Ld. Commissioner to consider all evidence on record and any additional evidence. The Appellant was granted a reasonable opportunity for a hearing, emphasizing the need for verification of conflicting evidence and fair adjudication. The decision highlighted the Tribunal&#039;s commitment to ensuring a thorough and just resolution of the dispute by remanding the matter for comprehensive review.</description>
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      <description>The Tribunal directed the Appellant to deposit Rs.20.00 Lakhs within eight weeks and remanded the case for fresh adjudication by the Ld. Commissioner to consider all evidence on record and any additional evidence. The Appellant was granted a reasonable opportunity for a hearing, emphasizing the need for verification of conflicting evidence and fair adjudication. The decision highlighted the Tribunal&#039;s commitment to ensuring a thorough and just resolution of the dispute by remanding the matter for comprehensive review.</description>
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