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Issues: Whether the impugned order was liable to be set aside and the matter remanded for fresh decision on account of insufficient opportunity to reply to the show cause notice and to be heard.
Analysis: The notice was stated to have been served on the appellant on 27-11-2006, with only one day available for filing a reply and appearing for personal hearing. The limited time granted was treated as inadequate to defend the case effectively, indicating breach of fair opportunity in the adjudication process.
Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner for fresh adjudication after granting proper opportunity of personal hearing. The appeal was allowed by way of remand.