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Issues:
1. Impugned order passed by the Commissioner (Appeals) in de novo proceeding. 2. Failure to decide the matter afresh on merits. 3. Contrary observations by the appellate authority. 4. Non-compliance with the direction of the Tribunal. 5. Adjournment request not considered by the authority. Analysis: 1. The judgment addresses the impugned order passed by the Commissioner (Appeals) in a de novo proceeding following a remand with directions to decide on merits. The Commissioner observed that the earlier order in appeal was issued on merits and, therefore, no action remained with the authority. However, this observation was deemed contrary to law as the Tribunal had set aside the earlier order, making it non est. The Tribunal noted the failure to decide the matter afresh on merits and remanded the case back to the Commissioner for a fresh decision, emphasizing the need to comply with the Tribunal's direction. 2. The appellate authority's failure to conduct a fresh assessment on the merits was highlighted as a crucial issue in the judgment. Despite the specific remand by the Tribunal for a decision on merits, the Commissioner did not fulfill this requirement. The Tribunal emphasized the importance of adhering to legal procedures and ensuring that matters are decided in accordance with the prescribed directives, indicating that a mere reference to a previous order issued on merits was insufficient to fulfill the remand requirement. 3. The judgment underscored the contradictory observations made by the appellate authority, which stated that no action remained with the authority as the impugned order was already issued on merits. This statement was deemed inconsistent with the Tribunal's direction for a fresh decision on merits. The Tribunal pointed out the necessity of aligning with legal principles and directives to ensure a fair and just resolution of the matter at hand. 4. The Tribunal also noted the non-compliance with the direction of the Tribunal by the appellate authority. Despite the explicit remand for a fresh decision on merits, the Commissioner's failure to adhere to this directive necessitated the Tribunal's intervention to ensure that the matter was properly reconsidered and decided in accordance with the legal requirements and procedural fairness. 5. Additionally, the judgment highlighted the issue of the adjournment request not being considered by the authority, leading to the matter being proceeded with in a cryptic manner. This lack of consideration for procedural requests and the subsequent incomplete handling of the case further emphasized the need for a comprehensive and diligent approach to legal proceedings to uphold the principles of justice and fairness in decision-making.
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