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Issues: Whether the ex parte adjudication order could be sustained when the reply and supporting material were not considered by the adjudicating authority, and whether the matter required remand for fresh decision after proper notice.
Analysis: The record showed that the appellants had filed a reply referring to a certificate from the Central Excise authorities, but the change in the adjudicating authority resulted in the papers not being perused before the order was passed. The absence of proper consideration of the reply and supporting documents, coupled with the need to afford adequate notice before proceeding, rendered the adjudication unsustainable.
Conclusion: The ex parte order was set aside and the matter was remitted to the jurisdictional Commissioner for fresh adjudication after giving adequate notice and permitting the appellants to file the relevant correspondence and certificate.
Ratio Decidendi: An adjudication order passed without considering the reply and material filed by the noticee, and without ensuring proper notice and consideration by the competent authority, cannot be sustained and must be remanded for fresh decision.