Denial of natural justice vitiated adjudication, leading to waiver of pre-deposit and remand for fresh decision.

Denial of natural justice was found where the adjudication was completed without fixing a second personal hearing and without granting reasonable time to trace documents in an old matter. That procedural lapse vitiated the order, and the pre-deposit requirement was waived. The impugned adjudication was set aside, and the matter was remanded to the jurisdictional Commissioner for de novo decision after proper hearing and consideration of the material record.

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Issues: Whether the impugned adjudication was vitiated for denial of natural justice on account of no second date of personal hearing and no reasonable time being given to trace the necessary documents, warranting waiver of pre-deposit, setting aside of the order, and remand for fresh adjudication.

Analysis: The adjudication was found to have been completed without fixing a second date of personal hearing and without allowing sufficient time to the appellant to locate documents in an old matter. This was held to have caused denial of natural justice. In consequence, the requirement of pre-deposit was waived, the impugned order was set aside, and the matter was sent back to the jurisdictional Commissioner for de novo decision.

Conclusion: The impugned order was vitiated by denial of natural justice and the matter was remanded for fresh adjudication.

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