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Issues: Whether the adjudicating authority's order could be sustained when it was passed without complying with the Tribunal's earlier remand directions in the de novo proceedings.
Analysis: The earlier remand required the adjudicating authority to reconsider the allegations, the appellants' defence, the chart and other documents already filed, and the written submissions, and to decide the matter afresh. The impugned order proceeded in disregard of those directions and contained observations treating the appellants' chart as irrelevant, which was impermissible in a de novo adjudication. Non-compliance with the remand mandate vitiated the order.
Conclusion: The impugned order was unsustainable and was set aside; the matter was remanded again for de novo adjudication after granting the appellants an opportunity of hearing and to produce further evidence if they so requested.