https://www.taxtmi.com/caselaws?id=203749 In remand proceedings on valuation, unless the remand is expressly limited, the adjudicating authority must conduct a fresh de novo determination on all material on record and any additional evidence permitted. The original authority erred by repeating its earlier conclusion without independently examining the existing documents and by treating the remand as confined only to the proposed extra evidence. The proper course was to consider all relevant material, grant a reasonable hearing, and issue a fresh finding on valuation. The remand therefore required independent reconsideration of the dispute on the full record. en-us Thu, 10 Mar 2011 00:00:00 +0530 Fri, 17 Jun 2011 03:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203749 In remand proceedings on valuation, unless the remand is expressly limited, the adjudicating authority must conduct a fresh de novo determination on all material on record and any additional evidence permitted. The original authority erred by repeating its earlier conclusion without independently examining the existing documents and by treating the remand as confined only to the proposed extra evidence. The proper course was to consider all relevant material, grant a reasonable hearing, and issue a fresh finding on valuation. The remand therefore required independent reconsideration of the dispute on the full record. Case-Laws Customs Thu, 10 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203749