Natural justice required remand where material documents were unverified by the original authority before decision.

Where material documents relied on by a party were not verified by the original authority, remand was to permit fresh factual examination and compliance with natural justice. The appellate record showed that the documents had not been produced before the Adjudicating Authority, so the evidence and the Revenue's objections required reconsideration by that authority after giving a reasonable opportunity of hearing. The matter was therefore sent back for de novo adjudication in accordance with law, and the appeal was allowed to that extent.

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Issues: (i) Whether the matter required remand for fresh adjudication because the assessee had not produced the documents claimed before the original authority.

Analysis: The documents relied upon by the assessee were not before the Adjudicating Authority, and the appellate decision had been rendered without their verification. In such circumstances, the record required reconsideration by the original authority so that the documentary evidence and the Revenue's objections could be examined afresh, with a reasonable opportunity of hearing to the respondent.

Conclusion: The matter was remanded to the Adjudicating Authority for de novo decision in accordance with law, and the appeal was allowed to that extent.

Final Conclusion: The dispute was sent back for fresh adjudication after verification of the relevant records, with the cross-objection disposed of accordingly.

Ratio Decidendi: Where material documents relied upon by a party were not verified by the original authority, a remand for fresh adjudication is appropriate to enable proper factual examination and compliance with natural justice.

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