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Issues: Whether the matter should be remanded to the adjudicating authority for fresh adjudication after setting aside the ex parte order and granting the appellant an opportunity to file reply and produce documents.
Analysis: The appellant had not filed a reply to the show cause notice and had also not participated effectively before the adjudicating authority. At the same time, the impugned order had been passed ex parte and the appellant sought an opportunity to place its defence on record, including material said to explain the discrepancy in production figures. In the interest of justice, and to enable scrutiny of the additional documents, the Tribunal found it appropriate to permit filing of the reply and to send the matter back to the Commissioner for adjudication within a fixed time frame.
Conclusion: The matter was remanded to the adjudicating authority for fresh decision after permitting the appellant to file its reply and to cooperate in the proceedings.