Natural justice in ex parte adjudication requires a fair hearing; refusal of a genuine adjournment led to remand for fresh decision.

Refusal of a genuine adjournment request, followed by ex parte adjudication on a substantial fiscal demand, violated the principles of natural justice. The adjudicating authority was required to grant a fair opportunity of hearing, particularly where disputed valuation issues and serious civil consequences were involved. The ex parte order was therefore unsustainable and was set aside. The matter was remanded to the original authority for fresh consideration, with direction to grant personal hearing and pass a reasoned speaking order.

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Issues: Whether the ex parte adjudication, after refusing adjournment sought for genuine reasons, violated the principles of natural justice and required remand for fresh adjudication.

Analysis: The proceedings involved confirmation of a substantial duty demand, and the request for adjournment could not be rejected mechanically. Where genuine difficulty is shown, the matter should not be decided ex parte without affording a fair opportunity of hearing. In a case involving serious civil consequences and disputed valuation issues, the adjudicating authority was required to examine the record carefully and pass a reasoned order after hearing the assessee.

Conclusion: The ex parte order was unsustainable for violation of principles of natural justice and was set aside.

Final Conclusion: The matter was remanded to the original authority for fresh consideration after granting personal hearing and passing a speaking order.

Ratio Decidendi: Refusal of a genuine adjournment request, resulting in ex parte adjudication on a substantial fiscal demand, violates natural justice and warrants remand for de novo decision after hearing the affected party.

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