Principles of natural justice required a hearing before appellate decision; order set aside and matter remanded for fresh merits review.

Denial of an opportunity of hearing was treated as a breach of the principles of natural justice, and the appellate order was therefore not sustainable. Because the dispute had not been decided after giving the appellant a reasonable opportunity to present its case, the matter required fresh consideration on merits by the lower appellate authority. The impugned order was set aside and the case was remanded to the Commissioner (Appeals) for a fresh decision after affording a reasonable hearing.

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Issues: Whether the impugned order was liable to be set aside for violation of the principles of natural justice on account of denial of opportunity of hearing, and whether the matter was required to be remanded for decision on merits.

Analysis: The appellate order was passed without granting the appellant an opportunity of being heard. Such denial of hearing constituted a breach of the principles of natural justice. Since the dispute had not been adjudicated after affording reasonable opportunity to the appellant, the matter required reconsideration by the lower appellate authority on merits.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for fresh decision after affording reasonable opportunity of hearing to the appellant.

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