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    <description>The Court remanded the case back to the Commissioner for re-consideration on merits, emphasizing adherence to principles of natural justice. The petitioner&#039;s appeal delay was not condoned by the Tribunal, prompting the Court to stress the importance of a balanced approach in granting adjournments. The Court directed compliance with the pre-deposit order within a specified timeframe and set aside previous orders, allowing for further proceedings with both parties heard.</description>
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