Natural justice requires supply of relied upon documents; failure justified remand for fresh adjudication.

Denial of relied upon documents necessary for defence vitiates fair adjudication because the assessee cannot effectively meet the allegations without access to the material used by the department. The procedural lapse justified setting aside the impugned orders and remand to the Original Authority for de novo consideration. The merits of the demand were not finally decided at this stage, and fresh adjudication was directed after observance of natural justice.

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Issues: Whether the matter required remand to the Original Authority on the ground that the relied upon documents were not furnished along with the show cause notice, thereby affecting the assessee's opportunity to defend the case.

Analysis: The appeals primarily raised a grievance of denial of a fair opportunity because the relied upon documents were not supplied with the show cause notice. Since effective defence depends on access to the material relied upon by the department, the absence of such documents warranted fresh consideration by the adjudicating authority. In view of this procedural infirmity, the merits of the demand were not finally adjudicated at this stage.

Conclusion: The matter was remanded to the Original Authority for reconsideration after following the principles of natural justice.

Final Conclusion: The appeals succeeded only to the extent of securing a fresh adjudication, and the impugned orders were set aside for de novo consideration.

Ratio Decidendi: Denial of relied upon documents, when they are necessary for defence, vitiates fair adjudication and justifies remand for fresh decision after observance of natural justice.

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