https://www.taxtmi.com/caselaws?id=82690 Valuation under Central Excise law could not be finally determined on the incomplete record, because the department's cost accountant's report was not on file and the assessee's objections to it had not been addressed. The assessee also failed to produce the invoices, statements and related material it had undertaken to file, leaving the factual basis insufficient for a conclusive finding on the alleged price splitting and value loading of compressors and accessories. The matter therefore required remand for de novo adjudication, with a fresh opportunity to meet the evidence relied upon and full observance of natural justice. en-us Mon, 30 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 17:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82690 Valuation under Central Excise law could not be finally determined on the incomplete record, because the department's cost accountant's report was not on file and the assessee's objections to it had not been addressed. The assessee also failed to produce the invoices, statements and related material it had undertaken to file, leaving the factual basis insufficient for a conclusive finding on the alleged price splitting and value loading of compressors and accessories. The matter therefore required remand for de novo adjudication, with a fresh opportunity to meet the evidence relied upon and full observance of natural justice. Case-Laws Central Excise Mon, 30 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82690