Additional evidence and natural justice justify remand when material records were destroyed and defence prejudice would otherwise result.

Where relevant evidence could not be produced earlier for sufficient cause, the appellate forum may admit additional material if exclusion would prejudice the defence and undermine natural justice. Here, fire damage to the factory records was accepted as sufficient cause, and the contemporaneous documents were treated as material to valuation and other factual issues. Refusal to consider that evidence, together with denial of cross-examination, was regarded as prejudicial and inconsistent with fair procedure. The additional evidence was therefore admitted and the matter remanded for fresh adjudication, with the adjudicating authority directed to verify the documents and decide the case after giving both sides an opportunity to adduce evidence.

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Issues: Whether the Tribunal should admit the additional evidence sought to be produced by the appellant and remand the matter for fresh adjudication on the ground of denial of natural justice.

Analysis: The appellant showed that a fire in the factory had destroyed relevant records, and the documents sought to be produced were contemporaneous and material to the disputed valuation and other factual questions. The Tribunal treated the inability to produce those documents earlier as attributable to sufficient cause. It also held that refusal to consider the additional material, along with denial of cross-examination, would prejudice the appellant and amount to a denial of principles of natural justice. The Tribunal therefore found it appropriate to admit the additional evidence and require the adjudicating authority to examine its genuineness and decide the case afresh after granting opportunity to both sides.

Conclusion: The additional evidence was admitted, the impugned order was set aside, and the matter was remanded for fresh adjudication in accordance with law, with both parties permitted to adduce evidence and with observance of natural justice.

Ratio Decidendi: Where relevant evidence could not be produced earlier for sufficient cause and its exclusion would prejudice the defence, the appellate forum may admit the evidence and remand the matter to secure a fair adjudication consistent with natural justice.

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