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    <description>The Appellate Tribunal in New Delhi consolidated three appeals where the Commissioner (Appeals) had dismissed them for lack of jurisdiction over orders from the Adjudicating Authority at Amritsar. Following a Division Bench&#039;s precedent, the Tribunal set aside the dismissals, directing the Chief Commissioner to assign the appeals to the Commissioner (Appeals) with proper jurisdiction. This decision established a precedent for handling jurisdictional matters, ensuring appeals were appropriately addressed and disposed of in accordance with the Division Bench&#039;s guidance.</description>
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