Natural justice breach and denial of cross-examination led to remand for fresh adjudication on merits.

Denial of cross-examination and other elements of a fair hearing were treated as a breach of natural justice that could not be cured at the appellate stage. The Tribunal held that the appellant had to be heard and that the adjudication could not stand without proper consideration of the evidence and written submissions already on record. The matter was therefore remanded to the adjudicating authority for fresh consideration on merits, with directions to grant a hearing and pass a new order after examining the existing material.

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Issues: Whether the adjudication order could be sustained in the absence of cross-examination and whether the matter required de novo consideration in view of the alleged breach of natural justice.

Analysis: The appeal turned on the complaint that the adjudication was vitiated by denial of a fair hearing, including non-availability of cross-examination. The Tribunal noted that violation of natural justice at the appellate stage is incurable and that the appellant should be given an opportunity to be heard. It also recorded that the readjudicating authority should consider the revenue's written submissions and the evidence already placed on record while passing a fresh order.

Conclusion: The matter was remanded to the adjudicating authority for fresh consideration after granting the appellant a hearing.

Final Conclusion: The dispute was restored for reconsideration on merits, with the earlier adjudication not allowed to stand unchanged.

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