https://www.taxtmi.com/caselaws?id=95034 The Tribunal remanded the case for further assessment based on the cost auditor's report, allowing the appellant to challenge the findings on the permissible invisible loss in the manufacturing process. The Tribunal emphasized the importance of considering the cost auditor's report in determining the invisible loss accurately. The appellant succeeded in challenging the enhanced valuation of scrap cleared and rejected ball bearing rings, as the Commissioner's decisions lacked clear justification and substantial evidence. The case was disposed of, highlighting the necessity for a comprehensive reassessment to ensure a fair and evidence-based decision-making process. en-us Wed, 01 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 14:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95034 The Tribunal remanded the case for further assessment based on the cost auditor's report, allowing the appellant to challenge the findings on the permissible invisible loss in the manufacturing process. The Tribunal emphasized the importance of considering the cost auditor's report in determining the invisible loss accurately. The appellant succeeded in challenging the enhanced valuation of scrap cleared and rejected ball bearing rings, as the Commissioner's decisions lacked clear justification and substantial evidence. The case was disposed of, highlighting the necessity for a comprehensive reassessment to ensure a fair and evidence-based decision-making process. Case-Laws Central Excise Wed, 01 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95034