Fair hearing in duty demand matters requires supply of relied-upon debit notes before fresh adjudication.

Duty demand proceedings were remanded for fresh adjudication because the assessee was not supplied with the debit notes said to support the allegation of extra consideration. The assessee also raised a limitation objection regarding the credit demand. To ensure a fair opportunity to meet the department's case, the matter was sent back with directions to furnish copies of the debit notes and to hear the assessee afresh on the issues raised. The impugned order was set aside.

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Issues: Whether the impugned order should be set aside and the matter remanded for fresh consideration after supplying the debit notes relied upon by the department and affording the assessee a further opportunity of hearing.

Analysis: The assessee contended that the debit notes forming the basis of the allegation of extra consideration had not been made available because they were seized or withdrawn, and also raised a limitation objection in respect of the credit demand. In view of these assertions, and to ensure that the assessee is able to meet the case against it, the matter was sent back for reconsideration with a direction that copies of the debit notes be furnished and the assessee be heard afresh on the issues raised.

Conclusion: The impugned order was set aside and the case was remanded for fresh adjudication.

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