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    <description>The Tribunal set aside the impugned order and remanded the case to the adjudicating authority for a fresh decision. The adjudicating authority was directed to conduct cross examination of all witnesses, provide the appellant with ample opportunity for personal hearing, and allow submissions post cross examination to ensure a fair assessment based on all evidence and witness testimonies.</description>
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      <description>The Tribunal set aside the impugned order and remanded the case to the adjudicating authority for a fresh decision. The adjudicating authority was directed to conduct cross examination of all witnesses, provide the appellant with ample opportunity for personal hearing, and allow submissions post cross examination to ensure a fair assessment based on all evidence and witness testimonies.</description>
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