Natural justice in appellate proceedings requires fair hearing; ex parte order was set aside and remanded for fresh adjudication.

An ex parte appellate order was set aside because a duly received adjournment request had been ignored, making the finding that no postponement was sought factually incorrect. The appellate authority also failed to give proper consideration to the appellant's submissions and cross-objections, despite the original order being in the appellant's favour. In these circumstances, denial of a fair opportunity of hearing justified interference. The matter was remanded to the Commissioner (Appeals) for de novo adjudication after granting oral hearing and considering the appellant's case afresh.

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Issues: Whether the ex parte appellate order was liable to be set aside for denial of opportunity of hearing and inadequate consideration of the appellant's submissions, and whether the matter should be remanded for fresh adjudication.

Analysis: The appellant had sought adjournment on the date fixed for personal hearing, and the request was received in the office of the appellate authority. The impugned order proceeded on the footing that no communication seeking postponement had been received, which was factually incorrect. The order was passed ex parte despite the existence of a prior adjournment request and without proper consideration of the appellant's cross-objections, although the original order of the Assistant Commissioner had been in the appellant's favour. In these circumstances, a further opportunity of oral representation was found necessary.

Conclusion: The ex parte order was set aside and the matter was remanded to the Commissioner (Appeals) for de novo adjudication after hearing the appellant.

Final Conclusion: The appellant succeeded on the procedural challenge, and the dispute was sent back for fresh decision in accordance with law after granting an opportunity of hearing.

Ratio Decidendi: An appellate order passed ex parte without due consideration of a duly received request for adjournment and without affording a fair opportunity of hearing is liable to be set aside and remanded for de novo adjudication.

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