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    <description>Denial of effective opportunity to reply and be heard justified setting aside the adjudication order, because the demand and penalties had been confirmed without a reply from the appellant being considered. The Tribunal held that fresh consideration was required in the interest of justice and remanded the matter for reconsideration. The remand was made conditional on deposit of a specified amount and filing of a reply within the stipulated time, so the matter could proceed only on compliance with those directions.</description>
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      <description>Denial of effective opportunity to reply and be heard justified setting aside the adjudication order, because the demand and penalties had been confirmed without a reply from the appellant being considered. The Tribunal held that fresh consideration was required in the interest of justice and remanded the matter for reconsideration. The remand was made conditional on deposit of a specified amount and filing of a reply within the stipulated time, so the matter could proceed only on compliance with those directions.</description>
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