https://www.taxtmi.com/caselaws?id=91438 Additional evidence on Hong Kong registration tax was treated as material to the correct assessable value of a second-hand car, because it went to the root of valuation and was said to have been obtained only after the impugned order. The authorities were therefore required to examine the evidence before finalising value, and the valuation issue was remanded to the jurisdictional Assistant Commissioner for fresh consideration in accordance with law after giving the appellants an opportunity of hearing. en-us Wed, 19 May 1999 00:00:00 +0530 Tue, 18 Oct 2011 10:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91438 Additional evidence on Hong Kong registration tax was treated as material to the correct assessable value of a second-hand car, because it went to the root of valuation and was said to have been obtained only after the impugned order. The authorities were therefore required to examine the evidence before finalising value, and the valuation issue was remanded to the jurisdictional Assistant Commissioner for fresh consideration in accordance with law after giving the appellants an opportunity of hearing. Case-Laws Central Excise Wed, 19 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91438