Natural justice and reasoned adjudication require consideration of all material documents before remand for fresh decision.

Failure to consider material submissions, documents and the procurement certificate dated 29.10.2001, together with the related approval papers, rendered the adjudication unsustainable for want of proper consideration and reasons. The challenge based on limitation was also not dealt with with adequate reasoning. In view of the deficiency in dealing with the record and the appellant's submissions, the impugned order was set aside and the matter was remanded to the adjudicating authority for fresh decision in accordance with law after due consideration of all submissions and cited decisions.

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Issues: Whether the impugned order required to be set aside and the matter remanded for fresh adjudication because relevant submissions and documents were not considered and the order suffered from violation of natural justice.

Analysis: The exemption claim under Notification No. 53/97-Cus. and the nature of the imported elevator were discussed, but the decisive aspect was that the adjudicating and appellate authorities did not deal with the procurement certificate dated 29.10.2001, the approval-related material, and the other submissions raised by the appellant. The objection regarding limitation was also not addressed with the necessary reasoning. In these circumstances, the order was treated as deficient in consideration of the material on record and unable to stand as a proper reasoned decision.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for fresh decision in accordance with law after giving due consideration to all submissions and cited decisions.

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