Show cause notice kept in abeyance pending identical Tribunal issue, with fresh hearing required before adjudication.

A pending show cause notice was ordered to remain in abeyance until the Tribunal decided an identical issue in the connected matter. After that decision, the authorities were required to grant the petitioner a reasonable opportunity of hearing and then pass the adjudication order in accordance with law. The operative effect was to defer adjudication pending resolution of the parallel dispute, while preserving the petitioner's right to be heard before final determination.

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Issues: Whether the pending show cause notice should be kept in abeyance until the Tribunal decided an identical issue, and whether adjudication should thereafter proceed after granting a reasonable opportunity of hearing.

Outcome: The notice was directed to remain in abeyance till the Tribunal's decision in the connected matter, after which the authorities were to hear the petitioner and pass the adjudication order in accordance with law.

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