Natural justice breach over denied cross-examination and withheld documents led to remand for fresh adjudication.

Denial of cross-examination without recording the reasons required under section 9D of the Central Excise Act, 1944, together with failure to supply the relied-upon documents, was treated as a breach of natural justice that disabled an effective defence. The impugned adjudication was therefore set aside and the matter remanded to the original authority for fresh decision after compliance with section 9D and supply of the documents, with due opportunity to the appellants.

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Issues: Whether denial of cross-examination and non-supply of relied-upon documents vitiated the adjudication and required remand.

Analysis: The appeals challenged the adverse order on the ground of breach of natural justice. The adjudicating authority had relied upon statements and documents but rejected the request for cross-examination without recording reasons contemplated by section 9D of the Central Excise Act, 1944. The authority also did not supply the documents recovered from the appellants, thereby disabling an effective defence. In such circumstances, the denial of cross-examination and non-supply of documents could not be sustained.

Conclusion: The impugned order was set aside and the matter was remanded to the original adjudicating authority for fresh decision after following section 9D and supplying the resumed documents, with due opportunity to the appellants.

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