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    <description>The appeals were allowed by way of remand as the Commissioner (Appeals) expressing findings on the issues after remanding the matter for fresh adjudication was deemed unsustainable. The Member (Judicial) opined that the Commissioner (Appeals) should not have delved into the merits of the issue from the Orders-in-Original. The impugned order was set aside to the extent of the Commissioner (Appeals) expressing findings, and the cases were remanded to the Adjudicating Authority to pass a fresh order following natural justice principles and ensuring reasonable opportunities for the appellant.</description>
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      <description>The appeals were allowed by way of remand as the Commissioner (Appeals) expressing findings on the issues after remanding the matter for fresh adjudication was deemed unsustainable. The Member (Judicial) opined that the Commissioner (Appeals) should not have delved into the merits of the issue from the Orders-in-Original. The impugned order was set aside to the extent of the Commissioner (Appeals) expressing findings, and the cases were remanded to the Adjudicating Authority to pass a fresh order following natural justice principles and ensuring reasonable opportunities for the appellant.</description>
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