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    <description>The Tribunal allowed the appeal by remanding the case to the Commissioner (Appeals) for further consideration. The Commissioner (Appeals) was directed to determine if the appellant could raise the issue of clubbing clearances of two manufacturing units and consider it on merit. The decision emphasized the importance of addressing all relevant issues raised during the proceedings and ensuring a fair hearing for the appellants.</description>
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      <description>The Tribunal allowed the appeal by remanding the case to the Commissioner (Appeals) for further consideration. The Commissioner (Appeals) was directed to determine if the appellant could raise the issue of clubbing clearances of two manufacturing units and consider it on merit. The decision emphasized the importance of addressing all relevant issues raised during the proceedings and ensuring a fair hearing for the appellants.</description>
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