Mines & Minerals (Development & Regulation) Act, 1957–Demand notice for recovery of Rs. 20.57 crores–Sustainability–Demand was made on the basis of audit objection or para made by the Public Accounts Committee–Respondent no. 3 is a quasi-judicial authority and he was supposed to pass an order after adjudication and due application of mind–Reasoned order was required to be passed on the basis of relevant material on record–Impugned order deserves to be quashed.