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Issues: (i) whether the impugned adjudication could be sustained when the appellants had not been afforded a proper personal hearing; (ii) whether waiver of deposit of the adjudged duty and penalty was warranted pending fresh adjudication.
Issue (i): whether the impugned adjudication could be sustained when the appellants had not been afforded a proper personal hearing.
Analysis: The matter involved a substantial demand and factual complexity. A fresh decision after hearing the appellants was considered necessary in the interest of justice, and the existing order was found unsustainable in its present form.
Conclusion: The adjudication was set aside and the matter was remanded for fresh adjudication after giving one reasonable opportunity of personal hearing.
Issue (ii): whether waiver of deposit of the adjudged duty and penalty was warranted pending fresh adjudication.
Analysis: Since the order was not being sustained and the matter was being sent back for reconsideration, insistence on deposit of the adjudged amounts was dispensed with.
Conclusion: Waiver of deposit of the adjudged duty and penalty was granted.
Final Conclusion: The appeal was not finally determined on merits and the dispute was returned to the adjudicating authority for a fresh decision after hearing the appellants, with interim relief against deposit of the adjudged amounts.
Ratio Decidendi: Where an adjudication involving substantial duty demand is passed without affording a proper opportunity of hearing, the order cannot be sustained and a remand for fresh adjudication is justified; consequential pre-deposit relief may also be granted.
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