https://www.taxtmi.com/caselaws?id=84479 The Supreme Court set aside the Tribunal's order and directed a re-hearing of the matter instead of remanding it to the Collector. The dispute over the raw material used in the export product was resolved in favor of the respondents based on expert opinions. The Collector's findings on valuation and the export bar were upheld due to lack of evidence supporting the Department's claims. The absence of a requirement to name supporting manufacturers during the relevant period led to the dismissal of that contention and the appeal. en-us Tue, 31 Oct 1995 00:00:00 +0530 Fri, 22 Jul 2011 11:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84479 The Supreme Court set aside the Tribunal's order and directed a re-hearing of the matter instead of remanding it to the Collector. The dispute over the raw material used in the export product was resolved in favor of the respondents based on expert opinions. The Collector's findings on valuation and the export bar were upheld due to lack of evidence supporting the Department's claims. The absence of a requirement to name supporting manufacturers during the relevant period led to the dismissal of that contention and the appeal. Case-Laws Customs Tue, 31 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84479