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    <description>The Tribunal granted the Revenue&#039;s application for rectification of a mistake in its order due to the non-consideration of submissions made by the Revenue&#039;s Authorized Representative during the hearing. The Tribunal acknowledged the oversight in not including the Revenue&#039;s written submissions in the case file, leading to the error in the original order. Consequently, the Tribunal ordered a fresh hearing of the appeal to ensure the Revenue&#039;s arguments were properly considered, emphasizing the significance of procedural fairness in legal proceedings.</description>
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