https://www.taxtmi.com/caselaws?id=155714 Demand for differential duty based on alleged undervaluation could not be sustained on the present record, because the case depended on retracted third-party statements and private documents that were not fully linked to the assessee's clearances. The evidence did not justify a uniform finding that all clearances were undervalued to the extent alleged, although it did indicate some undervaluation and short-payment of duty. The adjudication also failed to examine each transaction under the post-1-7-2000 transaction value regime. The order was therefore set aside and the matter remanded for fresh decision after due opportunity and compliance with natural justice. en-us Thu, 26 Aug 2010 00:00:00 +0530 Fri, 28 Apr 2017 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155714 Demand for differential duty based on alleged undervaluation could not be sustained on the present record, because the case depended on retracted third-party statements and private documents that were not fully linked to the assessee's clearances. The evidence did not justify a uniform finding that all clearances were undervalued to the extent alleged, although it did indicate some undervaluation and short-payment of duty. The adjudication also failed to examine each transaction under the post-1-7-2000 transaction value regime. The order was therefore set aside and the matter remanded for fresh decision after due opportunity and compliance with natural justice. Case-Laws Central Excise Thu, 26 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155714