https://www.taxtmi.com/caselaws?id=126060 The Tribunal set aside the lower appellate authority's order of remand, emphasizing that the Commissioner (Appeals) lacked the power of remand under the amended provisions of Section 35A. The Tribunal directed the Commissioner (Appeals) to decide the case on merits, specifically addressing the valuation issue after granting the assessee a fair hearing. It was highlighted that in valuation disputes, the Commissioner (Appeals) should exercise adjudicating authority powers rather than remand cases, ensuring a connection between financial transactions and goods' prices. The Tribunal stressed the importance of due process for the assessee in such matters. en-us Mon, 02 Mar 2009 00:00:00 +0530 Thu, 01 Nov 2012 17:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126060 The Tribunal set aside the lower appellate authority's order of remand, emphasizing that the Commissioner (Appeals) lacked the power of remand under the amended provisions of Section 35A. The Tribunal directed the Commissioner (Appeals) to decide the case on merits, specifically addressing the valuation issue after granting the assessee a fair hearing. It was highlighted that in valuation disputes, the Commissioner (Appeals) should exercise adjudicating authority powers rather than remand cases, ensuring a connection between financial transactions and goods' prices. The Tribunal stressed the importance of due process for the assessee in such matters. Case-Laws Central Excise Mon, 02 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126060