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<h1>CEGAT Kolkata Remands Case for Reevaluation with New Evidence</h1> The Appellate Tribunal CEGAT, Kolkata remanded the case to the Assistant Commissioner for reevaluation based on new evidence provided by the appellants ... Valuation The Appellate Tribunal CEGAT, Kolkata found that the appellants were engaged in the manufacture of Oxygen Gas and had filed a price list claiming transportation charges. The Tribunal remanded the case back to the Assistant Commissioner for reevaluation based on new evidence provided by the appellants regarding transportation charges prior to 1-3-94.
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