Natural justice in de novo adjudication fails where notice and records are missing and the matter is delayed without explanation.

An adjudication order passed on de novo remand was held unsustainable where the show cause notice and relied-upon records were unavailable, and the matter was concluded after an unexplained delay of about 18 years. The absence of foundational documents prevented effective defence and proper examination of the case, and the delay was not attributable to the assessee. This was treated as a breach of procedural fairness and the principles of natural justice, leading to the impugned adjudication being set aside in favour of the assessee.

---

---

Issues: Whether the de novo adjudication and consequential order were sustainable when the show cause notice and relied-upon records were not available and the matter was decided after an unexplained delay of about 18 years, resulting in alleged violation of natural justice.

Analysis: The de novo order was passed long after the remand and the adjudicating authority recorded that the show cause notice was not available on file. The order was nevertheless based largely on the earlier set-aside order and without effective examination of documents. The absence of the notice and records, coupled with the unexplained and extraordinary delay in completing de novo adjudication, prevented a proper defence and deprived the assessee of a fair opportunity. Such delayed adjudication, not attributable to the assessee, offended procedural fairness and the principles of natural justice.

Conclusion: The impugned adjudication was unsustainable and was set aside; the appeal was allowed in favour of the assessee.

Final Conclusion: An unexplained and excessively delayed de novo adjudication, especially where the foundational notice and records are unavailable, cannot be sustained in law.

Ratio Decidendi: Adjudication initiated or completed after an inordinate and unexplained delay, without the show cause notice and relied-upon documents being available for effective consideration and defence, violates the principles of natural justice and is liable to be set aside.

---