https://www.taxtmi.com/caselaws?id=124398 Abatement from retail price under Rule 6(a) was to be assessed by reference to the margin between assessable value and the retail price of comparable goods, with averaging contemplated where margins vary materially. The assessee's claim for a higher abatement based on comparable marketing pattern was not supported by sufficient evidence before the original authority. As the existing record was inadequate for a final determination on the valuation issue, the matter was remanded for fresh adjudication, with permission to file additional evidence and written submissions. No final view was expressed on the merits of the valuation claim. en-us Fri, 11 Jul 2008 00:00:00 +0530 Fri, 28 Sep 2012 17:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124398 Abatement from retail price under Rule 6(a) was to be assessed by reference to the margin between assessable value and the retail price of comparable goods, with averaging contemplated where margins vary materially. The assessee's claim for a higher abatement based on comparable marketing pattern was not supported by sufficient evidence before the original authority. As the existing record was inadequate for a final determination on the valuation issue, the matter was remanded for fresh adjudication, with permission to file additional evidence and written submissions. No final view was expressed on the merits of the valuation claim. Case-Laws Central Excise Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124398