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    <description>The tribunal allowed the appeal by remanding the matter to the Adjudicating Authority for a de novo order, emphasizing the importance of considering all exemptions and documents provided by the appellants. The decision aimed to uphold principles of justice by granting the appellants an opportunity to present their case effectively and have their claims regarding exemption and deductions duly considered in the fresh adjudication process.</description>
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      <description>The tribunal allowed the appeal by remanding the matter to the Adjudicating Authority for a de novo order, emphasizing the importance of considering all exemptions and documents provided by the appellants. The decision aimed to uphold principles of justice by granting the appellants an opportunity to present their case effectively and have their claims regarding exemption and deductions duly considered in the fresh adjudication process.</description>
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