https://www.taxtmi.com/caselaws?id=104668 Assessable value on re-adjudication had to be determined by considering the material and submissions already recorded by the Tribunal, including the disputed container rental charges and related proof. Although the appellants retained the burden to produce documentary evidence for advertisement charges and rental receipts, the adjudicating authority could not ignore the earlier record. Because that material had not been properly considered, fresh adjudication was required. The matter was therefore remanded again to the Commissioner for re-adjudication after the appellants produced the necessary proof and were given a reasonable opportunity of hearing. en-us Wed, 19 Dec 2001 00:00:00 +0530 Wed, 29 Feb 2012 18:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104668 Assessable value on re-adjudication had to be determined by considering the material and submissions already recorded by the Tribunal, including the disputed container rental charges and related proof. Although the appellants retained the burden to produce documentary evidence for advertisement charges and rental receipts, the adjudicating authority could not ignore the earlier record. Because that material had not been properly considered, fresh adjudication was required. The matter was therefore remanded again to the Commissioner for re-adjudication after the appellants produced the necessary proof and were given a reasonable opportunity of hearing. Case-Laws Central Excise Wed, 19 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104668