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    <description>The Tribunal set aside the impugned order and remanded the matter to the Commissioner for fresh adjudication, considering the observations made. The case outcome resulted in the order being overturned, and the matter was sent back for further review by the Commissioner.</description>
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      <description>The Tribunal set aside the impugned order and remanded the matter to the Commissioner for fresh adjudication, considering the observations made. The case outcome resulted in the order being overturned, and the matter was sent back for further review by the Commissioner.</description>
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