Natural justice and proper service of notices led to setting aside adjudication orders and remand for fresh hearing.

Failure to prove proper service of the show-cause notices and personal hearing notices vitiated the adjudication, as the record did not contain acknowledgement of receipt and the hearing intimation was returned undelivered. The absence of evidence of due service supported the grievance of denial of natural justice, and the impugned orders were set aside. The matters were remanded for fresh adjudication after proper service of the show-cause notices and observance of natural justice.

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Issues: Whether the adjudication orders were liable to be set aside for failure to establish service of the show-cause notices and notices of personal hearing, resulting in denial of natural justice.

Analysis: The records did not show proper service of the show-cause notices on the noticee, as the acknowledgement of receipt was unavailable. The notices of personal hearing were also returned undelivered, and the file did not evidence due service of either the notices or the hearing intimation. In these circumstances, the grievance of denial of natural justice was found to be genuine and required redress.

Conclusion: The impugned orders were set aside and the matters were remanded for fresh adjudication after due service of the show-cause notices and observance of the principles of natural justice.

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