https://www.taxtmi.com/caselaws?id=96438 Factory gate price was a central valuation issue, and where the assessee specifically contended that it was ascertainable, depot price could not be used as the basis for assessable value. The adjudicating authority had not recorded a clear finding on that point in the de novo proceedings. The matter was therefore remanded for express reconsideration of the factory gate price question and for a fresh order after hearing the party. en-us Fri, 07 Sep 2001 00:00:00 +0530 Wed, 21 Dec 2011 16:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96438 Factory gate price was a central valuation issue, and where the assessee specifically contended that it was ascertainable, depot price could not be used as the basis for assessable value. The adjudicating authority had not recorded a clear finding on that point in the de novo proceedings. The matter was therefore remanded for express reconsideration of the factory gate price question and for a fresh order after hearing the party. Case-Laws Central Excise Fri, 07 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96438