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Issues: Whether the adjudication order was liable to be set aside for violation of natural justice on account of the appellant's written submissions not being considered before the order was passed.
Analysis: The written submissions had reached the adjudicating authority before the order was signed, and the record showed that they were received on the next working day after the date on which the order was made. Since the matter had remained pending for a long period and the submissions were on record before the order was issued, they ought to have been considered. The refusal to consider them amounted to breach of natural justice.
Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner for fresh adjudication in accordance with law after hearing the appellant.