Natural justice requires disclosure of relied-upon material before deciding alleged manufacturing process; matter remanded for fresh hearing.

Undisclosed records could not be relied on against the appellants when their affidavit specifically denied mixing green leaves or carrying out any new manufacturing process. Because the appellants were not given an effective opportunity to meet the material used against them, the decision was vitiated by breach of natural justice. The proper course was remand for fresh consideration after hearing the appellants and examining their plea on the alleged manufacturing process. The appeal was allowed and the matter sent back to the original authority for decision afresh in accordance with law.

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Issues: Whether the impugned order could be sustained when the authority relied on undisclosed records despite an affidavit denying addition of green leaves and any new manufacturing process, and whether the matter required remand for fresh consideration.

Analysis: The appellants' affidavit specifically denied that green leaves were mixed and that any process amounting to manufacture had been carried out. The adjudicating authority nevertheless proceeded on the basis of records that were not disclosed to the appellants. Since the appellants were not given an effective opportunity to meet the material relied upon against them, the decision suffered from violation of the principles of natural justice. In these circumstances, the proper course was to remit the matter for reconsideration after granting hearing and addressing the appellants' plea on the alleged manufacturing process.

Conclusion: The appeal was allowed and the matter was remanded to the original authority for fresh consideration after hearing the appellants.

Final Conclusion: The dispute was not finally adjudicated on the merits of manufacture or excisability, and the original authority was directed to decide the matter afresh in accordance with law.

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