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    <description>The appeals were remanded to the Commissioner (Appeals) for a fair hearing due to delay in filing the appeal and discrepancies in the date of communication of the order. The tribunal emphasized procedural fairness, allowing the appellant to rebut the date of communication and ensuring all issues are considered afresh. This decision underscores the importance of proper communication and the need for all parties to present their case effectively, reflecting a commitment to upholding justice and providing a fair hearing.</description>
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