Natural justice requires a fair chance to inspect documents and reply before ex parte adjudication is sustained.

An adjudication is unsustainable where the authority decides ex parte before the assessee completes inspection of relied-upon documents and before filing a reply to the show cause notice, because this denies a fair opportunity of defence and violates natural justice. On that basis, pre-deposit under Section 35F of the Central Excises and Salt Act, 1944 was waived, the impugned order was set aside, and the matter was remanded for fresh adjudication in accordance with law.

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Issues: Whether the impugned adjudication was vitiated by violation of the principles of natural justice, warranting waiver of pre-deposit and remand for fresh adjudication.

Analysis: The appellants were still inspecting the documents relied on by the department and the record showed continuing progress reports on inspection. The adjudicating authority passed the order without waiting for completion of inspection or for the reply to the show cause notice, thereby deciding the matter ex parte. Such adjudication was held unsustainable as it denied a fair opportunity of defence.

Conclusion: The condition of pre-deposit was waived under Section 35F of the Central Excises and Salt Act, 1944, the impugned order was set aside, and the matter was remanded to the Collector for fresh adjudication in accordance with law.

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