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Issues: Whether the order of the Tribunal, passed in the absence of the appellant, should be set aside and the matter remitted for fresh decision after giving an opportunity of hearing.
Analysis: The appellant was absent before the Tribunal when the appeal was heard. The High Court found that, in the facts and circumstances of the case, the appellant should be given one more opportunity to present its case. Since the impugned order had been passed without such effective hearing, the matter required reconsideration by the Tribunal on merits.
Conclusion: The impugned order was set aside and the matter was remanded to the Tribunal for a fresh decision after affording the appellant an opportunity of hearing.
Ratio Decidendi: An order passed without giving a fair opportunity of hearing may be set aside and the matter remitted for fresh adjudication on merits.