https://www.taxtmi.com/caselaws?id=108492 Valuation dispute was remanded for fresh adjudication because a relevant Board circular had not been considered at the original stage, and the appellant was to be given an opportunity to rely on it. As the Revenue did not oppose remand, the adjudicating authority was directed to re-examine the issue afresh, consider the circular, and pass a new order after hearing the appellant. The operative effect was a rehearing on valuation rather than final determination on the existing record. en-us Mon, 05 May 2003 00:00:00 +0530 Sat, 31 Mar 2012 18:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108492 Valuation dispute was remanded for fresh adjudication because a relevant Board circular had not been considered at the original stage, and the appellant was to be given an opportunity to rely on it. As the Revenue did not oppose remand, the adjudicating authority was directed to re-examine the issue afresh, consider the circular, and pass a new order after hearing the appellant. The operative effect was a rehearing on valuation rather than final determination on the existing record. Case-Laws Central Excise Mon, 05 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108492