Natural justice and document linkage barred duty confirmation; matter remanded for fresh adjudication.

Reliance on a transporter's statement without producing the witness for effective cross-examination violated natural justice, so the duty demand could not be sustained on the existing record. The record also failed to establish proper document-wise linkage between the goods receipts and the assessee, requiring fresh verification before any liability could be fastened. The impugned order was set aside and the matter remanded for de novo adjudication in accordance with law.

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Issues: Whether the duty demand and penalties could be sustained when the relied-upon transporter was not produced for cross-examination and the alleged clearance documents were not properly linked to the assessee, warranting remand for fresh adjudication.

Analysis: The duty demand was founded on statements of a transporter whose cross-examination had been sought. The witness was summoned but not produced, and the reliance on such statement without cross-examination violated natural justice. The Tribunal also found that the goods receipts examined on record did not establish a clear linkage with the assessee, and that each document required detailed verification with proper correlation before any duty liability could be fastened. The matter, therefore, required a fuller examination by both sides in a de novo proceeding rather than confirmation on the existing record.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for fresh decision in accordance with law.

Final Conclusion: The assessee obtained relief by way of remand, and the liability issues were left for reconsideration afresh.

Ratio Decidendi: Reliance on a witness statement without affording effective cross-examination, and confirmation of duty without establishing document-wise linkage to the assessee, cannot sustain adjudication on the existing record.

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