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    <title>2001 (12) TMI 73 - SC Order</title>
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    <description>The Supreme Court held that where the Tribunal considered the record insufficient, it should have called for further evidence itself and then decided the appeals on the merits rather than remitting them to the jurisdictional Commissioner. The remand to the Commissioner was therefore set aside, and the appeals were sent back to the Tribunal for fresh disposal in accordance with law.</description>
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