Audi alteram partem and fair hearing requirements justified remand after the appellant was not heard before the Tribunal.

The Tribunal's order could not stand where the appellant had not been heard and had also remained unrepresented on earlier hearing dates, because the absence of participation deprived the adjudication of the appellant's submissions against the Customs case and affected fairness. The proper course was to give both sides an opportunity to be heard and allow further submissions and documents before the Tribunal. The impugned order was set aside and the matter was remanded for reconsideration after fresh hearing.

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Issues: Whether the Tribunal's order could be sustained when the appellant was not heard, and whether the matter should be remanded for fresh consideration.

Analysis: The appellant was not represented on the date of hearing before the Tribunal, and the record showed absence of representation on earlier dates as well. The lack of hearing deprived the Tribunal of the appellant's submissions in opposition to the Customs case, thereby affecting the fairness of the adjudication. In these circumstances, the appropriate course was to afford both sides an opportunity of hearing and permit further submissions and documents before the Tribunal.

Conclusion: The impugned order was set aside and the matter was remanded to the Tribunal for reconsideration after granting an opportunity of hearing to both sides.

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