Rinse dried tangerine peel; Soak it in water for 3 hours; Remove it; Gently scrape off any white pith; Julienne it.
Rinse and drain spring onion; Cut off any roots; Julienne it.
Firmly but gently work a wide flat wooden spatula around and along an abalone shell till the abalone detaches; Once the abalone is pried from its shell, slide it out and clean the cell with a stiff wire brush; Hold the main body of the abalone and let the viscera hang down over a bowl; Cut off the viscera with a paring knife and discard the viscera; Scrub off the black film along the sides of the abalone with the coarse side of a clean sponge; Pat-dry the abalone with kitchen paper; Cut a criss-cross pattern into top of the abalone (repeat the step for each abalone).
Fill a wok with water; Stack a bamboo steamer in the wok; Bring to the boil over a high heat.
Arrange the abalones on a steaming plate; Evenly arrange the dried tangerine peel on the abalones; Evenly lay an half of the spring onion on the top of the abalones; Arrange the steaming plate in the bamboo steamer; Steam over a high heat for 5 minutes; Turn off the heat.
Add seasonings to a saucepan; Bring to the boil over a high heat; Turn off the heat; Immediately pour the boiling oil over the abalones from the step 5; Garnish them with the remaining spring onion; Ready to serve.