JUDGMENT : Delay condoned. 2. By the impugned order the Tribunal has held that since Commissioner of Appeals had allowed the appeal of the appellant herein, the appellant has no grievance to agitate before the Tribunal, on this sole ground the appeal has been disposed of by the Tribunal without going into any other question. If the appellant is aggrieved by any other issue which is not considered by the Tribunal in the impugned order, it is open to the appellant to, agitate the same, as and when the cause of action arises therefor. With this observation these appeals are disposed of. Appeals disposed off.