https://www.taxtmi.com/caselaws?id=92582 Assessable value in a processed fabrics valuation dispute had to be re-determined on the basis of the declarations filed before the department and the record actually available, in line with the Tribunal's earlier remand directions. The Assistant Commissioner could not substitute an unsupported averaging method or rely on extraneous material, including a Supreme Court illustration, to quantify traders' margin of profit. The appellate insistence on pre-deposit and dismissal without ensuring compliance with the remand directions was also incorrect. The impugned determination was set aside and the matter was sent back for fresh decision-making on the available declarations, with a direction to pass a speaking order within the fixed time. en-us Tue, 26 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 16:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92582 Assessable value in a processed fabrics valuation dispute had to be re-determined on the basis of the declarations filed before the department and the record actually available, in line with the Tribunal's earlier remand directions. The Assistant Commissioner could not substitute an unsupported averaging method or rely on extraneous material, including a Supreme Court illustration, to quantify traders' margin of profit. The appellate insistence on pre-deposit and dismissal without ensuring compliance with the remand directions was also incorrect. The impugned determination was set aside and the matter was sent back for fresh decision-making on the available declarations, with a direction to pass a speaking order within the fixed time. Case-Laws Central Excise Tue, 26 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92582