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    <description>The Tribunal remanded the case for further consideration as the appellant was not served the order in original, depriving them of the opportunity to contest the issue on merits. The lack of proper service violated principles of natural justice, warranting a reevaluation. Despite a delay in filing the appeal, attributed to the non-receipt of the order promptly, the Tribunal allowed the appeal considering the peculiar circumstances. The appellant&#039;s claim of fulfilling the export obligation was acknowledged, directing a review by the Commissioner (Appeals) to ensure fairness in the proceedings.</description>
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