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    <description>The Tribunal allowed the Revenue&#039;s appeals by remanding them to the Commissioner (Appeals) for a fresh decision. This decision was made in consideration of previous orders and pending appeals, ensuring a fair opportunity for the appellants to present their case. The judgment aimed to address issues stemming from the common Order passed by the Commissioner (Appeals) and the implications of the Tribunal&#039;s previous orders on the appeals at hand.</description>
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