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Issues: Whether the impugned order was vitiated for denial of a reasonable opportunity of hearing and, if so, whether the matter should be remanded.
Analysis: The appellant had sought time to file a reply and to present its case after receiving the show cause notice, but the adjudication was completed without affording an effective opportunity to explain the documents or place the defence on record. The absence of a fair hearing amounted to violation of natural justice.
Conclusion: The order was set aside and the matter was remanded to the Commissioner for fresh adjudication after granting a reasonable opportunity to the appellant.