Non-supply of buyer enquiry material vitiates adjudication and justifies remand for fresh decision

Reliance on an enquiry report obtained from the buyer, without supplying that material to the appellant during adjudication, vitiated the adjudication process. The disputed evidence, including a post-adjudication certificate from the buyer relevant to installation and manufacture, had to be disclosed so the appellant could meet it. The impugned order was therefore set aside and the matter remanded for de novo adjudication after supplying the enquiry report and considering the buyer's certificate.

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Issues: Whether the adjudication was vitiated by reliance on an enquiry report from the buyer that was not supplied to the appellant, and whether the matter should be remanded for fresh adjudication.

Analysis: The order relied upon an enquiry conducted by the Revenue from the buyer, but that material had not been furnished to the appellant during adjudication. A certificate obtained from the buyer, though post adjudication, also bore on the disputed question of installation and manufacture. In these circumstances, the disputed material required reconsideration after supply to the appellant and after affording an opportunity to meet it.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for de novo adjudication after supplying the enquiry report and considering the buyer's certificate.

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