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    <description>The Tribunal remanded the case for de novo adjudication due to procedural irregularities and lack of natural justice, setting aside the impugned order and allowing the appeals. The Commissioner was directed to conduct a fresh adjudication ensuring all parties receive a reasonable opportunity for a personal hearing and replying to the show-cause notice. The importance of adhering to principles of natural justice and providing adequate hearing opportunities was emphasized in disposing of all appeals.</description>
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