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Issues: Whether the adjudication order was vitiated for non-service of the show-cause notice and denial of hearing, and whether the matter required remand for fresh adjudication.
Analysis: The notice was not served at the appellant's current address and the proceedings were taken to conclusion without affording an effective opportunity of hearing. The record indicated that the show-cause notice had been returned undelivered, and affixation did not cure the defect in service in the circumstances. The foreign exchange authority's later communication did not decide the merits of the alleged contravention, but only declined acceptance of alternative documents after the adjudication order had already been passed. In these circumstances, the adjudication stood contrary to the principles of natural justice, and the proper course was to set aside the order and remit the matter for a fresh decision after hearing the appellant.
Conclusion: The adjudication order was quashed and the matter was remanded for fresh adjudication after giving the appellant an opportunity of hearing.