Natural justice and application of mind require fresh redetermination of annual production capacity after meaningful consideration of representations.

Orders determining annual production capacity were set aside because they were stereotyped and mechanically filled in, showing lack of application of mind and failure to meaningfully consider the appellants' representations. The disposal was found inconsistent with natural justice, as the Commissioner had not properly dealt with the relevant pleas. Fresh redetermination was therefore required, with notice to the appellants and an to produce supporting documents.

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Issues: Whether the orders determining the annual capacity of production were liable to be set aside and the matters remanded for fresh redetermination.

Analysis: The orders were found to be stereotyped and cyclostyled, with blanks filled in mechanically, and to have been passed in a routine manner without proper consideration of the appellants' representations. Such disposal showed lack of application of mind and disregard of the principles of natural justice. Since the Commissioner had not meaningfully dealt with the relevant pleas, fresh consideration with notice to the appellants was required.

Conclusion: The orders were set aside and the matters were remanded to the Commissioner for redetermination of the annual capacity of production after giving the appellants an opportunity to produce supporting documents.

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