Natural justice in excise adjudication requires disclosure of defence-supporting documents and cross-examination of departmental witnesses.

Natural justice in excise adjudication requires disclosure of documents that may support the defence, even if they were not specifically relied upon in the show cause notice, and witnesses examined by the Department and relied on in adjudication must be made available for cross-examination. Applying fair play principles, the Court directed supply of the requested documents and granted an opportunity to cross-examine the departmental witnesses.

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Issues: Whether the assessee was entitled to supply of the documents sought and production of the Department's witnesses for cross-examination before adjudication.

Analysis: The writ petition raised a challenge based on the requirement of fair adjudication in excise proceedings. The Court accepted that documents which may support the defence cannot be withheld merely because they were not specifically relied upon in the show cause notice, and that witnesses already examined by the Department, if relied upon for adjudication, should be made available for cross-examination. Applying the principles of natural justice and fair play, the Court directed disclosure of the requested documents and opportunity to cross-examine the departmental witnesses.

Conclusion: The petitioner was held entitled to supply of the requested documents and to cross-examine the witnesses examined for the Department.

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