https://www.taxtmi.com/caselaws?id=78276 Valuation of magneto assemblies required fresh examination where the Chartered Accountant's certificate and supporting material could affect inclusion of freight, loading and unloading charges, consumable overheads, and profit elements in the assessable value. The Court considered verification necessary in the interests of complete justice because those materials could bear directly on the foundation of the duty demand and related penalties. The matter was therefore remanded to the Tribunal for reconsideration of the valuation issue after assessing the certificate and other evidence, with both sides left free to advance their contentions. en-us Fri, 12 Nov 2010 00:00:00 +0530 Sat, 11 Apr 2026 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78276 Valuation of magneto assemblies required fresh examination where the Chartered Accountant's certificate and supporting material could affect inclusion of freight, loading and unloading charges, consumable overheads, and profit elements in the assessable value. The Court considered verification necessary in the interests of complete justice because those materials could bear directly on the foundation of the duty demand and related penalties. The matter was therefore remanded to the Tribunal for reconsideration of the valuation issue after assessing the certificate and other evidence, with both sides left free to advance their contentions. Case-Laws Central Excise Fri, 12 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78276