Natural justice requires proper hearing notice and cross-examination; inadequate opportunity justified remand for fresh adjudication.

Denial of a proper hearing can vitiate adjudication where notice of a subsequent hearing date is not served on the assessee's counsel. The inadequate opportunity was treated as a breach of natural justice, and the request to cross-examine the expert was relevant to a fair determination. The impugned order was set aside and the matter remanded for de novo adjudication with a reasonable opportunity of hearing, including cross-examination of the expert.

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Issues: Whether the adjudication order was vitiated for denial of reasonable opportunity of hearing and whether the matter required remand for de novo adjudication with permission to cross-examine the expert.

Analysis: The appellants had engaged counsel, but notice of hearing was not sent to the counsel for the subsequent date. In these circumstances, the opportunity afforded to the appellants was held to be inadequate. The denial of a proper hearing amounted to breach of the principles of natural justice, and the request for cross-examination of the expert was also considered germane to a fair adjudication.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner for de novo adjudication after granting reasonable opportunity of hearing, including cross-examination of the expert.

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