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Issues: Whether the annual capacity of the rolling mills, fixed on the basis of a verification report and technical opinions not supplied to the appellants, could be sustained.
Analysis: The annual capacity was determined on the basis of material gathered behind the appellants' back, and copies of the verification report and expert opinions were not furnished to them. As a result, the appellants had no effective opportunity to rebut the material used against them. This amounted to denial of a fair hearing.
Conclusion: The matter was remanded to the Commissioner for fresh decision after granting the appellants an opportunity of personal hearing and to adduce evidence in support of their case.