Court overturns Tribunal decision on goods valuation, orders rehearing. Petitioner granted refund.

The High Court of Gujarat at Ahmedabad set aside the Tribunal's decision on the valuation of goods due to lack of hearing opportunity for the assessee. The matter is remitted back for a decision after providing the petitioner with a hearing. The petitioner's request for refund of Rs. 10,000 deposited as directed by the Court was granted.

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The High Court of Gujarat at Ahmedabad set aside the Tribunal's decision on the valuation of goods due to lack of hearing opportunity for the assessee. The matter is remitted back for a decision after providing the petitioner with a hearing. The petitioner's request for refund of Rs. 10,000 deposited as directed by the Court was granted.

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