Improper service by affixation at an outdated address led to quashing and remand for fresh adjudication.

Service of the show cause notice, hearing notice and adjudication order at an old address was held insufficient where the authorities already had a different current address on record. The Tribunal found that affixation at the incorrect address did not provide proper service or a fair opportunity of hearing. As a result, the impugned adjudication was quashed and the matter was remanded for fresh adjudication from the stage of service of the show cause notice.

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Issues: Whether the adjudication order was liable to be quashed and the matter remanded for fresh adjudication where the show cause notice and notice of hearing were served by affixation at an old address despite the authorities having a different current address on record.

Analysis: The address used for service of the show cause notice, notice of hearing, and adjudication order did not match the address reflected in the summons issued by the Enforcement Directorate. In these circumstances, the Tribunal found that a fresh opportunity of hearing should be given to the appellants. Service by affixation at a different address was not accepted as sufficient to sustain the proceedings when the correct address was available on record.

Conclusion: The impugned order was quashed and the matter was remanded for fresh adjudication from the stage of service of the show cause notice.

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