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    <description>The High Court of Calcutta allowed the appeal, setting aside the Tribunal&#039;s order and restoring the appeals for hearing on merits. The appellant was directed to cooperate for expeditious disposal without seeking unnecessary adjournments. The substantial legal questions raised were left open for the Tribunal&#039;s further consideration.</description>
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      <description>The High Court of Calcutta allowed the appeal, setting aside the Tribunal&#039;s order and restoring the appeals for hearing on merits. The appellant was directed to cooperate for expeditious disposal without seeking unnecessary adjournments. The substantial legal questions raised were left open for the Tribunal&#039;s further consideration.</description>
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