https://www.taxtmi.com/caselaws?id=207640 Captive clearances to a sister concern were to be valued on a cost-construction basis under the applicable valuation rules, but the adjudicating authority proceeded ex parte and the valuation adopted was challenged. A cost accountant's certificate produced before the Commissioner (Appeals) contained figures that did not match data earlier furnished during investigation, so the additional evidence required proper verification against the departmental record. The appellate order was therefore unsustainable without fresh examination of the evidence and a reasonable opportunity of hearing, and the matter was remanded to the adjudicating authority for de novo decision. en-us Tue, 06 Sep 2011 00:00:00 +0530 Tue, 20 Dec 2011 07:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207640 Captive clearances to a sister concern were to be valued on a cost-construction basis under the applicable valuation rules, but the adjudicating authority proceeded ex parte and the valuation adopted was challenged. A cost accountant's certificate produced before the Commissioner (Appeals) contained figures that did not match data earlier furnished during investigation, so the additional evidence required proper verification against the departmental record. The appellate order was therefore unsustainable without fresh examination of the evidence and a reasonable opportunity of hearing, and the matter was remanded to the adjudicating authority for de novo decision. Case-Laws Central Excise Tue, 06 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207640