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    <description>Where the Tribunal had not considered a material legal issue because the relevant decisions were not placed before it, and connected appeals on the same point were pending, the HC held that remand for fresh consideration was appropriate. The impugned order was set aside and the matter restored to the Tribunal to decide the issue after considering rival contentions, including the objection that the cited authorities were distinguishable. The Court expressly refrained from ruling on the merits and kept all contentions open.</description>
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