https://www.taxtmi.com/caselaws?id=209266 In a valuation dispute under Section 4(1)(b) of the Central Excise Act, 1944 read with Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975, cost data supported by a Chartered Accountant's certificate was relevant to determine the correct assessable value. The adjudication and appellate orders did not examine that material, even though it had been produced for the relevant later periods. As the additional evidence was not considered, the matter could not be finally resolved on the existing record. The dispute was therefore remanded to the original authority for fresh examination of the cost data and a de novo decision after granting the appellants a reasonable opportunity of hearing. en-us Fri, 11 Mar 2011 00:00:00 +0530 Thu, 25 Jul 2013 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209266 In a valuation dispute under Section 4(1)(b) of the Central Excise Act, 1944 read with Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975, cost data supported by a Chartered Accountant's certificate was relevant to determine the correct assessable value. The adjudication and appellate orders did not examine that material, even though it had been produced for the relevant later periods. As the additional evidence was not considered, the matter could not be finally resolved on the existing record. The dispute was therefore remanded to the original authority for fresh examination of the cost data and a de novo decision after granting the appellants a reasonable opportunity of hearing. Case-Laws Central Excise Fri, 11 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209266