Natural justice in duty remission matters requires notice of all grounds; undisclosed allegations led to remand.

An adjudication rejecting remission of duty and confirming demand was vulnerable because the assessee had not been given notice of the grounds ultimately relied on, including the alleged role of sleeping workers, the status of one plot as an unauthorised place, and receipt of insurance compensation. The remission application was still pending when the show cause notice was issued, and the order rested on matters not included in that notice. An order founded on undisclosed grounds breaches natural justice by denying an effective opportunity to answer the case. The impugned order was set aside and the matter remanded for fresh decision after hearing the assessee on the points raised.

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Issues: Whether the order rejecting remission of duty and confirming demand was vitiated for want of notice and opportunity, warranting setting aside and remand.

Analysis: The remission application was still pending when the show cause notice was issued on the footing that the Commissioner had not decided it. The order, however, rested on additional grounds not put to notice, including the alleged role of sleeping workers, the status of one plot as an unauthorised place, and receipt of insurance compensation. As those grounds were never part of the notice, the assessee was deprived of an effective opportunity to meet the case against it. An adjudication based on undisclosed grounds violates the principles of natural justice.

Conclusion: The impugned order was set aside and the matter was remanded for fresh decision after giving the assessee an opportunity to the points raised.

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