https://www.taxtmi.com/caselaws?id=123120 The case addressed issues concerning related person valuation, duty liability determination, treatment of waste in assessable value calculation, and the necessity of a proper proposal in a show cause notice under the Central Excise Act. The Tribunal set aside the impugned order due to the absence of a supporting proposal in the notice, emphasizing procedural fairness in tax matters. The judgment highlighted the importance of following proper procedures in demanding duties and ensuring transparency in valuation processes. en-us Tue, 13 Nov 2007 00:00:00 +0530 Thu, 06 Sep 2012 16:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123120 The case addressed issues concerning related person valuation, duty liability determination, treatment of waste in assessable value calculation, and the necessity of a proper proposal in a show cause notice under the Central Excise Act. The Tribunal set aside the impugned order due to the absence of a supporting proposal in the notice, emphasizing procedural fairness in tax matters. The judgment highlighted the importance of following proper procedures in demanding duties and ensuring transparency in valuation processes. Case-Laws Central Excise Tue, 13 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123120