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    <description>The Tribunal acknowledged procedural lapses in the previous adjudication and directed the Commissioner to conduct a de-novo adjudication considering all relevant documents and allowing cross-examination. The impugned order was set aside, and the matter was remanded for fresh adjudication to ensure a thorough re-examination of evidence and grounds raised by the appellants.</description>
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      <description>The Tribunal acknowledged procedural lapses in the previous adjudication and directed the Commissioner to conduct a de-novo adjudication considering all relevant documents and allowing cross-examination. The impugned order was set aside, and the matter was remanded for fresh adjudication to ensure a thorough re-examination of evidence and grounds raised by the appellants.</description>
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