https://www.taxtmi.com/caselaws?id=82380 The Tribunal upheld the appellants' contention that factory gate sales prices should be accepted as the representative sale, remanding the matter for fresh adjudication. Specific sales to parties like Hindustan Lever Ltd. were directed for further scrutiny. The failure to examine the factual position of sales at the factory gate led to a remand for comprehensive review. The Tribunal dispensed with the pre-deposit of duty amounts due to financial hardship. Emphasizing natural justice, the Tribunal remanded the case for de novo adjudication within six months, stressing proper valuation and adherence to legal principles. en-us Thu, 27 Aug 1992 00:00:00 +0530 Mon, 04 Jul 2011 16:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82380 The Tribunal upheld the appellants' contention that factory gate sales prices should be accepted as the representative sale, remanding the matter for fresh adjudication. Specific sales to parties like Hindustan Lever Ltd. were directed for further scrutiny. The failure to examine the factual position of sales at the factory gate led to a remand for comprehensive review. The Tribunal dispensed with the pre-deposit of duty amounts due to financial hardship. Emphasizing natural justice, the Tribunal remanded the case for de novo adjudication within six months, stressing proper valuation and adherence to legal principles. Case-Laws Central Excise Thu, 27 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82380