Natural justice in composite excise demands requires full remand when the original order is procedurally defective.

A composite excise demand order found to be vitiated by violation of natural justice could not be partly sustained and partly remanded on the basis of the same defective adjudication. Once the appellate authority accepted that the order suffered from a common procedural defect, the entire demand required de novo consideration by the original authority. The matter, including the portion relating to Protobex, was therefore sent back for fresh adjudication.

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Issues: Whether, in a composite excise demand order assailed for violation of the principles of natural justice, the appellate authority could sustain part of the demand and remand only the remaining part for fresh adjudication.

Analysis: The order under challenge was treated as a composite order. Where the appellate authority accepts that the order is vitiated by violation of the principles of natural justice, the defect cannot be confined to only one segment of the demand while sustaining another segment on the basis of the same order. The entire matter required de novo consideration by the original authority.

Conclusion: The appeal was allowed by way of remand, and the entire demand, including the portion relating to Protobex, was sent back for fresh adjudication.

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