Natural justice and non-application of mind led to remand after inconsistent findings and ignored hearing requests vitiated adjudication.

Denial of natural justice and non-application of mind vitiated the adjudication where the authority ignored the personal hearing record, imposed penalty on a deceased noticee, relied on internally inconsistent findings, and did not properly address requests for retest and cross-examination. The defects were treated as fatal to the adjudication as a whole, even though non-supply of test memos and delay in testing were not accepted as independent grounds to invalidate the analysis. The impugned order was set aside and the matter remanded for fresh adjudication after a reasonable opportunity to lead evidence and be personally heard.

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Issues: Whether the impugned adjudication order was vitiated for denial of natural justice and non-application of mind, warranting remand for fresh decision.

Analysis: The adjudicating authority passed the order without properly considering the record of personal hearing, imposed penalty on a deceased noticee, and demanded duty even in cases where no discrepancy was found between the shipping bills and the corresponding excise documents. The order also proceeded on internally inconsistent findings regarding the alleged manipulation of export documents and the liability of transferees of advance licences. The requests for retest of samples and cross-examination were not effectively addressed before the final order was passed, and the parties were not given a reasonable opportunity to respond after the requests were rejected. These features showed violation of natural justice and non-application of mind. The complaints regarding non-supply of test memos and delay in testing were not accepted as independent grounds sufficient to invalidate the analysis, but the adjudication as a whole could not stand in the form in which it was completed.

Conclusion: The impugned order was set aside and the matters were remanded for fresh adjudication after giving the parties a reasonable opportunity of adducing evidence and being personally heard.

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