Remand for fresh adjudication where documentary evidence and factual verification require proper consideration and hearing.

Where disputed liability turns on documentary verification and factual examination, the original adjudication cannot be sustained if the assessee did not effectively participate and relevant materials were not properly considered. Fresh adjudication is required so the original authority can examine the documents already produced, consider any further evidence and submissions, and grant a reasonable personal hearing. The impugned order was set aside and the matter remanded for de novo decision on all issues.

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Issues: Whether the demand confirmation should be interfered with and the matter remanded for fresh adjudication in view of the documentary material said to have been produced and the lack of effective participation before the original authority.

Analysis: The record showed that the appellants had not effectively participated in the original adjudication and that the disputed liability depended upon verification of documents and factual examination at the primary stage. The documentary evidence already submitted, as well as any further material to be placed, required consideration by the original authority. A de novo exercise was therefore necessary, together with consideration of the submissions and relied-upon materials, and a reasonable opportunity of personal hearing before passing a fresh order.

Conclusion: The impugned order was set aside and the matter was remanded to the original authority for fresh adjudication of all issues.

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