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    <description>The Tribunal set aside the order passed by the Commissioner (Appeals) due to lack of opportunity for the appellants to be heard during the visit to their factory. The case was remanded back to the Commissioner (Appeals) with instructions to provide the appellants a reasonable opportunity to present their case and make a decision based on a fresh examination of the issue, emphasizing the importance of ensuring a fair hearing and upholding the principles of natural justice.</description>
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      <description>The Tribunal set aside the order passed by the Commissioner (Appeals) due to lack of opportunity for the appellants to be heard during the visit to their factory. The case was remanded back to the Commissioner (Appeals) with instructions to provide the appellants a reasonable opportunity to present their case and make a decision based on a fresh examination of the issue, emphasizing the importance of ensuring a fair hearing and upholding the principles of natural justice.</description>
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