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    <description>The appeal was allowed by way of remand to the Commissioner (Appeals), with the Miscellaneous Application for early hearing being disposed of. The Tribunal emphasized granting a reasonable opportunity of hearing to the Appellant during the proceedings before the Commissioner (Appeals). Both parties were granted the opportunity to present evidence in their favor, and all issues were kept open for further proceedings.</description>
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      <description>The appeal was allowed by way of remand to the Commissioner (Appeals), with the Miscellaneous Application for early hearing being disposed of. The Tribunal emphasized granting a reasonable opportunity of hearing to the Appellant during the proceedings before the Commissioner (Appeals). Both parties were granted the opportunity to present evidence in their favor, and all issues were kept open for further proceedings.</description>
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