https://www.taxtmi.com/caselaws?id=102457 A reasoned appellate order is required when duty liability depends on contested valuation issues, including whether tooling cost advances form additional consideration in assessable value. The Commissioner (Appeals) merely endorsed the adjudicating authority without independently examining the valuation principles or relevant authorities, rendering the order non-speaking. The appellate order was therefore set aside and the matter remanded for fresh decision after hearing both sides. en-us Tue, 14 May 2002 00:00:00 +0530 Tue, 14 Feb 2012 18:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102457 A reasoned appellate order is required when duty liability depends on contested valuation issues, including whether tooling cost advances form additional consideration in assessable value. The Commissioner (Appeals) merely endorsed the adjudicating authority without independently examining the valuation principles or relevant authorities, rendering the order non-speaking. The appellate order was therefore set aside and the matter remanded for fresh decision after hearing both sides. Case-Laws Central Excise Tue, 14 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102457