Due hearing and signed adjudication order are essential; absence of either can invalidate the adjudication and require remand.

An adjudication order is procedurally invalid where the affected party is denied a proper hearing and its written reply is not effectively considered; the order was therefore set aside and remanded for fresh adjudication. An unsigned adjudication order is also defective because the decision must bear the signature of the authority making it; the impugned order was accordingly held invalid. The matter was sent back for reconsideration after due notice and a reasoned order.

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Issues: (i) Whether the adjudication was vitiated for want of due opportunity of hearing and consideration of the appellants' reply; (ii) whether an adjudication order unsigned by the Commissioner could be treated as a valid order.

Issue (i): Whether the adjudication was vitiated for want of due opportunity of hearing and consideration of the appellants' reply.

Analysis: The record showed that the appellants had informed the Commissioner that the licence number mentioned in the notice was incorrect and that it was the import export code number. There was no effective response to that communication, and the appellants were unable to attend the hearing because the memorandum was not received. The supporting manufacturers' certificates were also on record and supported the appellants' defence on the merits. The adjudication, therefore, was passed without proper opportunity to present the case.

Conclusion: The adjudication was vitiated for denial of due opportunity and the issue was decided in favour of the appellants.

Issue (ii): Whether an adjudication order unsigned by the Commissioner could be treated as a valid order.

Analysis: The impugned order was not signed by the Commissioner, though the file copy showed attestation that he had signed the file copy. The absence of the maker's signature rendered the adjudication irregular and defective, since an adjudication order must bear the signature of the authority making it.

Conclusion: The unsigned adjudication order was held to be invalid and the issue was decided in favour of the appellants.

Final Conclusion: The appeal succeeded and the matter was sent back for fresh adjudication after notice and a reasoned order.

Ratio Decidendi: An adjudication order passed without affording due opportunity of hearing, and not signed by the adjudicating authority, is procedurally invalid and cannot be sustained.

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