https://www.taxtmi.com/caselaws?id=87914 The Appellate Tribunal CEGAT, New Delhi allowed the appeals filed by the partnership firms, setting aside the demand and penalties imposed by the Additional Collector. The Tribunal confirmed the relationship between the firms and the basis for determining the assessable value, while directing a reassessment of deductions claimed by the firms. It emphasized the need for further evidence and a fresh decision on allowable deductions, highlighting the importance of providing the appellants with an opportunity for a personal hearing in determining deductions. en-us Tue, 23 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 17:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87914 The Appellate Tribunal CEGAT, New Delhi allowed the appeals filed by the partnership firms, setting aside the demand and penalties imposed by the Additional Collector. The Tribunal confirmed the relationship between the firms and the basis for determining the assessable value, while directing a reassessment of deductions claimed by the firms. It emphasized the need for further evidence and a fresh decision on allowable deductions, highlighting the importance of providing the appellants with an opportunity for a personal hearing in determining deductions. Case-Laws Central Excise Tue, 23 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87914