https://www.taxtmi.com/caselaws?id=92712 Statutory deductions under Section 4(4)(d)(i) and Section 4(2) of the Central Excise Act, 1944 were held capable of being examined at the appellate stage, even though they had not been raised before the adjudicating authority. The valuation dispute also involved the buyer-appellant relationship, but the proper course was for the jurisdictional adjudicating authority to examine the deductions and related pleas first. The matter was remitted for fresh consideration, and the appeals were allowed by way of remand. en-us Thu, 05 Aug 1999 00:00:00 +0530 Fri, 04 Nov 2011 15:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92712 Statutory deductions under Section 4(4)(d)(i) and Section 4(2) of the Central Excise Act, 1944 were held capable of being examined at the appellate stage, even though they had not been raised before the adjudicating authority. The valuation dispute also involved the buyer-appellant relationship, but the proper course was for the jurisdictional adjudicating authority to examine the deductions and related pleas first. The matter was remitted for fresh consideration, and the appeals were allowed by way of remand. Case-Laws Central Excise Thu, 05 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92712