https://www.taxtmi.com/caselaws?id=85167 Where an ex-factory price is ascertainable from contemporaneous Part I price lists, valuation under Section 4(1)(a) must be examined on that basis even if some clearances are routed through depots. The adjudicating authority's reliance on depot prices, without addressing the existence and relevance of the filed price lists and other contemporaneous records, showed lack of proper consideration of the material on record. The valuation was therefore reopened, and the order was set aside with a direction for de novo adjudication after giving the assessee an opportunity of personal hearing. en-us Fri, 02 Jun 1995 00:00:00 +0530 Wed, 03 Aug 2011 11:16:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85167 Where an ex-factory price is ascertainable from contemporaneous Part I price lists, valuation under Section 4(1)(a) must be examined on that basis even if some clearances are routed through depots. The adjudicating authority's reliance on depot prices, without addressing the existence and relevance of the filed price lists and other contemporaneous records, showed lack of proper consideration of the material on record. The valuation was therefore reopened, and the order was set aside with a direction for de novo adjudication after giving the assessee an opportunity of personal hearing. Case-Laws Central Excise Fri, 02 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85167