Ex parte adjudication and service of notice must be proved; natural justice requires a real opportunity of hearing.

Ex parte fiscal adjudication is vulnerable where service of the show cause notice is not affirmatively demonstrated and no reasonable opportunity of hearing is established. Mere compliance with the prescribed mode of service is insufficient if the record does not show actual receipt, return of the postal article, or any verification of non-service. The commentary emphasises that natural justice requires effective notice and a real opportunity to be heard before an adjudication proceeds ex parte; on that basis, the revision was rejected and the setting aside of the ex parte order was sustained.

---

---

Issues: Whether the ex parte adjudication order was sustainable when service of the show cause notice was not shown to be duly effected and reasonable opportunity of hearing was not established.

Analysis: In adjudication proceedings, compliance with the statutory mode of service is not sufficient by itself if the record does not that the notice was actually served or that the postal process was verified when the acknowledgement card was not received back. Reasonable opportunity is a part of the adjudicatory process, and where the record does not show receipt of the notice, return of the postal article, or any attempt to verify non-service, the order suffers from breach of natural justice. The authority found that the adjudicating officer had proceeded mechanically without ensuring effective service or giving a personal hearing.

Conclusion: The revision was rejected and the order setting aside the ex parte adjudication was sustained.

Ratio Decidendi: An ex parte fiscal adjudication cannot be sustained unless service of notice and reasonable opportunity of hearing are affirmatively shown; compliance with natural justice is mandatory even where statutory service is asserted.

---