Clearance-value computation remanded for fresh consideration after later Tribunal ruling and reassessment opportunity to the assessee.

The clearance-value computation was sent back for fresh consideration because a later Tribunal decision relied on by the assessee was not available when the Commissioner (Appeals) passed the order. The Tribunal noted that the Commissioner (Appeals) had already remanded the matter for re-quantification, and held that the original adjudicating authority should reconsider the entire issue afresh after giving the assessee due opportunity. The impugned order was therefore set aside and the matter remanded to the original adjudicating authority with all issues kept open.

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Issues: Whether the impugned order required interference and remand for fresh consideration of the clearance-value computation in light of a later Tribunal decision.

Analysis: The later Tribunal decision relied upon by the assessee was not available when the Commissioner (Appeals) passed the order. The Tribunal also noted that the Commissioner (Appeals) had already remanded the matter for re-quantification, and that the original adjudicating authority should reconsider the entire issue afresh with due opportunity to the assessee.

Conclusion: The impugned order was set aside and the matter was remanded to the original adjudicating authority, with all issues kept open.

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