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      <description>The appeal was dismissed as time-barred due to an incorrect date of receiving the order and the lack of a personal hearing. The appellant argued that the order was actually received earlier than stated, and the lack of a personal hearing violated natural justice. The Tribunal agreed with the appellant, set aside the dismissal order, and remanded the case to the Commissioner(Appeals) for reconsideration, emphasizing the importance of providing a fair opportunity for the appellant to rectify errors and present their case.</description>
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