https://www.taxtmi.com/caselaws?id=88690 A remand for fresh valuation could not be confined to Rule 7 of the Central Excise (Valuation) Rules, 1975 because no reasons were recorded for excluding the other valuation provisions. The appellate direction limiting the reassessment was therefore modified. However, the setting aside of the original assessment on the ground that it travelled beyond the show cause notice was upheld as consistent with natural justice. The matter was sent back for redetermination under Section 4, strictly within the allegations in the show cause notice, with a proper hearing and liberty to adduce additional evidence. en-us Tue, 28 Jul 1998 00:00:00 +0530 Tue, 20 Sep 2011 15:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88690 A remand for fresh valuation could not be confined to Rule 7 of the Central Excise (Valuation) Rules, 1975 because no reasons were recorded for excluding the other valuation provisions. The appellate direction limiting the reassessment was therefore modified. However, the setting aside of the original assessment on the ground that it travelled beyond the show cause notice was upheld as consistent with natural justice. The matter was sent back for redetermination under Section 4, strictly within the allegations in the show cause notice, with a proper hearing and liberty to adduce additional evidence. Case-Laws Central Excise Tue, 28 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88690