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    <description>A revision order passed under Section 84 of the Finance Act, 1994 was set aside because it was issued without granting a reasonable opportunity of hearing, amounting to breach of natural justice. The matter was remanded to the Commissioner for fresh adjudication after giving the appellant such opportunity. The separate contention that the original order survived the appellate order was not finally decided and was left open on remand.</description>
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      <description>A revision order passed under Section 84 of the Finance Act, 1994 was set aside because it was issued without granting a reasonable opportunity of hearing, amounting to breach of natural justice. The matter was remanded to the Commissioner for fresh adjudication after giving the appellant such opportunity. The separate contention that the original order survived the appellate order was not finally decided and was left open on remand.</description>
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