Natural justice supported remand where a new plea on commission for services had not been raised before the lower authority.

The Tribunal held that a plea not raised before the lower authorities should ordinarily not be examined for the first time in appeal, but natural justice justified remand so the appellant could place the contention before the original adjudicating authority. The dispute concerned whether commission received from financial institutions and banks was in fact for any service rendered. The impugned order was set aside, the matter was remanded for fresh adjudication in accordance with law, and all issues were kept open.

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Issues: Whether the matter should be remanded to the original adjudicating authority to permit the appellant to raise a plea not urged before the lower authorities.

Analysis: The appellant sought to contend that commission received from financial institutions and banks was not for any service actually rendered, but this contention had not been taken before the authorities below. The Tribunal noted the objection that the plea could not be examined for the first time at the appellate stage, but considered that the interests of natural justice warranted an opportunity to place the contention before the original authority. Accordingly, the impugned order was set aside and the matter was sent back for fresh decision in accordance with law, with all issues kept open.

Conclusion: The matter was remanded to the original adjudicating authority to allow the appellant to raise the new plea and to have the dispute decided afresh.

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