Natural justice and missing relied upon documents justified remand for fresh adjudication on merits and limitation.

Absence of the relied upon documents prevented verification of the investigation basis and quantification of demand, and the ex parte adjudication raised serious doubt whether the assessee had a meaningful opportunity to defend the case. In addition, the appellate and adjudication findings were inconsistent on valuation and limitation, making the record unsuitable for final determination. Fresh verification and a reasoned decision were therefore required. The matter was remanded to the adjudicating authority for de novo consideration on merits and limitation, after supplying all relied upon documents and granting a proper opportunity of hearing in compliance with natural justice.

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Issues: Whether the matter required remand for fresh adjudication in view of the absence of relied upon documents, the ex parte nature of the adjudication, and the contradictory findings on valuation and limitation.

Analysis: The order recorded that the relied upon documents accompanying the show cause notice were not available before the Tribunal, making it impossible to verify the basis of the investigation or the quantification of demand. It was also noticed that the adjudication had proceeded ex parte, without clarity on the number of personal hearings granted or on whether the assessee had been given a meaningful opportunity to meet the case. The appellate findings and the adjudication findings were found to be inconsistent on material aspects, including valuation and limitation. In these circumstances, fresh verification and a reasoned determination were considered necessary, with supply of all relied upon documents and observance of natural justice.

Conclusion: The matter was remanded to the adjudicating authority for de novo consideration on merits and limitation after supplying the relied upon documents and granting proper opportunity of hearing.

Ratio Decidendi: Where the record does not disclose a fair opportunity of defence and the foundational documents for demand are unavailable, a remand is warranted for fresh adjudication in conformity with natural justice.

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