https://www.taxtmi.com/caselaws?id=85076 Excise valuation of soaps required reconsideration where rebate allowed under exemption notifications issued under Rule 8 was disputed for inclusion in assessable value under Section 4(4)(d)(ii). The Tribunal noted earlier decisions on the point and that the Board circular had not been examined by the lower authorities. It held that the proper course was to re-evaluate the valuation dispute with reference to the circular and after giving the assessee an opportunity to be heard. The valuation orders were therefore not treated as final, and the matter was remanded for fresh assessment. en-us Thu, 29 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 16:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85076 Excise valuation of soaps required reconsideration where rebate allowed under exemption notifications issued under Rule 8 was disputed for inclusion in assessable value under Section 4(4)(d)(ii). The Tribunal noted earlier decisions on the point and that the Board circular had not been examined by the lower authorities. It held that the proper course was to re-evaluate the valuation dispute with reference to the circular and after giving the assessee an opportunity to be heard. The valuation orders were therefore not treated as final, and the matter was remanded for fresh assessment. Case-Laws Central Excise Thu, 29 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85076