Natural justice and supply of relied-upon documents required remand after an undisclosed departmental communication changed the exemption stand.

Non-supply of a Board letter that formed the basis of the changed departmental stand was held to prejudice the appellant, because it prevented an effective opportunity to meet the material relied upon in adjudication. Where an earlier communication suggested exemption availability and the later communication was neither supplied nor supported by material on record, the adjudication could not be sustained. The proper course was to set aside the impugned order and remit the matter for fresh adjudication, with liberty to the parties to raise all other objections before the original authority.

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Issues: Whether non-supply of the Board's letter dated 31-7-97 and the resulting inability to meet the changed departmental stand vitiated the adjudication and required the matter to be remanded for de novo consideration.

Analysis: The order records that the earlier Board communication had indicated availability of exemption, while the later communication relied upon in adjudication was not supplied to the appellant and its basis was not available on record. The absence of that document caused prejudice, as the appellant was not afforded an effective opportunity to meet the change in stand or to test the material relied upon. In these circumstances, the adjudication could not stand and the proper course was to set it aside and remit the matter for fresh adjudication, leaving the parties free to raise all other objections before the original authority.

Conclusion: The issue is answered in favour of the appellant; the impugned order was set aside and the matter was remanded for de novo adjudication.

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