De novo adjudication must remain within the show cause notice and record, with fresh consideration of relevant evidence.

The Tribunal held that de novo adjudication must stay within the scope of the show cause notice and the existing record, and that reliance on material concerning another unit was impermissible. It required the Commissioner to consider the supplier's clarification, cross-examination statements, the appellants' written submissions, and the State Government committee report in the fresh proceeding. It also directed reconsideration of time bar, whether the notification applied by reference to mill capacity rather than kiln capacity, and the relevance of earlier Tribunal decisions. The impugned order was set aside and the matter remanded for fresh adjudication.

---

---

Issues: Whether the impugned order confirming duty, penalty and confiscation should be set aside and the matter remanded for de novo consideration, with the Commissioner confined to the show cause notice and the evidence on record.

Analysis: The Tribunal found several infirmities in the adjudication. It held that the de novo proceedings must remain within the parameters of the show cause notice and that reliance on material relating to another unit could not be sustained. The Tribunal also directed that the clarification obtained from the supplier, the statements elicited in cross-examination, the appellants' written submissions, and the report of the State Government committee be taken into account in the fresh adjudication. The questions of time bar, the applicability of the notification to mill capacity rather than kiln capacity, and the effect of the earlier Tribunal decisions were also required to be reconsidered by the Commissioner.

Conclusion: The impugned order was set aside and the matter was remanded for de novo consideration in accordance with the Tribunal's observations, in favour of the appellants.

---