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    <description>The Gujarat High Court allowed the petitions due to the failure of the learned Single Member of CEGAT to consider binding decisions, leading to the dismissal of the appeals. The court quashed the impugned orders and remanded the matters back to CEGAT for a fresh decision, emphasizing the importance of considering all relevant decisions cited before the tribunal. The judgment highlighted the necessity of adhering to legal precedents and ensuring due process in judicial decisions, safeguarding the rights of the parties involved.</description>
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