Natural justice in excise proceedings requires disclosure of adverse material and fair cross-examination before civil liability is imposed.

Excise orders founded on adverse material were held procedurally unfair because the affected party was not given access to the relied-upon samples, destruction request and connected remarks, and was also denied cross-examination of the Chemical Examiner whose report formed the basis of the charge. The court treated disclosure of material and a meaningful opportunity to meet it as essential to a real hearing in proceedings affecting civil liability. The denial of those safeguards vitiated the action for breach of natural justice, and the orders were liable to be quashed.

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Issues: Whether the impugned excise orders were vitiated for breach of natural justice because the petitioner was denied access to material relied upon and was refused cross-examination of the Chemical Examiner.

Analysis: The petitioner was not supplied the earlier samples, the application for destruction and the connected remarks, although these materials were relied upon or were relevant to the defence. The authorities also declined the request to cross-examine the Chemical Examiner, even though the Chemical Examiner's report formed the foundation of the charge. In proceedings affecting civil liability, a hearing must be real and effective, with disclosure of the material used against the affected party and a fair opportunity to meet it. Denial of such opportunity rendered the decision procedurally unfair.

Conclusion: The orders were vitiated by breach of natural justice and were liable to be quashed; the writ petition was allowed.

Ratio Decidendi: Where administrative or quasi-judicial action is founded on material adverse to a party, fairness requires disclosure of that material and a meaningful opportunity to meet it, including cross-examination where necessary; denial of such opportunity invalidates the order.

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