Valuation dispute remanded where cost data and Chartered Accountant's certificate had not been examined before fixing assessable value.

In a valuation dispute under Section 4(1)(b) of the Central Excise Act, 1944 read with Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975, cost data supported by a Chartered Accountant's certificate was relevant to determine the correct assessable value. The adjudication and appellate orders did not examine that material, even though it had been produced for the relevant later periods. As the additional evidence was not considered, the matter could not be finally resolved on the existing record. The dispute was therefore remanded to the original authority for fresh examination of the cost data and a de novo decision after granting the appellants a reasonable opportunity of hearing.

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Issues: Whether the dispute on assessable value and duty demand required remand for consideration of the cost data and Chartered Accountant's certificate produced during adjudication.

Analysis: The appellants had furnished cost data supported by a Chartered Accountant's certificate for the relevant later periods, but the adjudication and appellate orders did not deal with that material. In a valuation dispute under Section 4(1)(b) of the Central Excise Act, 1944 read with Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975, such material was relevant to determine the correct assessable value. Since the additional evidence had not been examined, the dispute could not be finally resolved on the existing record and required reconsideration by the original authority.

Conclusion: The matter was remanded to the original authority for fresh examination of the cost data and for a de novo decision after giving the appellants a reasonable opportunity of hearing.

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