Procedural fairness requires remand where a Cost Accountant's certificate was ignored and no effective hearing was given.

Where the department itself called for a Cost Accountant's certificate, a decision taken without waiting for that material was procedurally unfair. The Tribunal noted that the Assistant Commissioner decided the matter despite a request to keep proceedings pending, so the appellants were not given an effective opportunity to have the certificate considered. The matter was therefore required to be remanded to the jurisdictional Assistant Commissioner for fresh decision after considering the certificate and granting a proper hearing.

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Issues: Whether the matter required remand for fresh consideration after the department had itself directed production of a Cost Accountant's certificate and the appellants were not given an effective opportunity to have that certificate considered.

Analysis: The Tribunal noted that the department had required a certificate from the Cost Accountant, but the Assistant Commissioner proceeded to decide the matter without waiting for that certificate despite the request to keep the proceedings pending. In these circumstances, the order was passed without fairly considering material called for in the course of the proceedings and without affording the appellants an adequate opportunity to meet the issue.

Conclusion: The matter was required to be remanded to the jurisdictional Assistant Commissioner for fresh decision after considering the Cost Accountant's certificate and after granting the appellants an opportunity of hearing.

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