https://www.taxtmi.com/caselaws?id=126431 Where an assessee itself raises an alternative valuation basis before the appellate authority, a remand for de novo adjudication on that basis is valid. The CESTAT noted that the assessee had asked for assessment under Rule 4 of the Central Excise Valuation Rules on the footing that identical goods were also sold to independent buyers. Since that plea was placed before the Commissioner (Appeals), the remand could not be faulted merely because the original notice proceeded under Rule 8. The remand order was upheld and the challenge failed. en-us Tue, 02 Jun 2009 00:00:00 +0530 Tue, 06 Nov 2012 15:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126431 Where an assessee itself raises an alternative valuation basis before the appellate authority, a remand for de novo adjudication on that basis is valid. The CESTAT noted that the assessee had asked for assessment under Rule 4 of the Central Excise Valuation Rules on the footing that identical goods were also sold to independent buyers. Since that plea was placed before the Commissioner (Appeals), the remand could not be faulted merely because the original notice proceeded under Rule 8. The remand order was upheld and the challenge failed. Case-Laws Central Excise Tue, 02 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126431