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    <description>The Appellate Tribunal CESTAT ALLAHABAD set aside the impugned order and remanded the matter to the Assistant Commissioner for a fresh decision. The Tribunal found the examination of work orders by the Adjudicating Authority lacking and deemed the scrutiny by the Commissioner (Appeals) as improper. The appellants were granted an opportunity to present their case, emphasizing the need for fairness and proper consideration in the process.</description>
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