https://www.taxtmi.com/caselaws?id=210141 Material evidence central to the valuation dispute, including price declaration, marketing pattern declaration, invoices and the Chartered Accountant's statement on pass-on of trade discount, was not examined in depth. The finding that no discount had been passed on was based on selected invoices alone, without discussion of the legal position on deduction of discount where it was not separately reflected in the price declaration. As the controversy turned on evidence going to the root of valuation, the impugned order was set aside and the matter was remanded for fresh adjudication after considering all relevant materials and contentions. en-us Tue, 19 Apr 2011 00:00:00 +0530 Tue, 27 Nov 2012 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210141 Material evidence central to the valuation dispute, including price declaration, marketing pattern declaration, invoices and the Chartered Accountant's statement on pass-on of trade discount, was not examined in depth. The finding that no discount had been passed on was based on selected invoices alone, without discussion of the legal position on deduction of discount where it was not separately reflected in the price declaration. As the controversy turned on evidence going to the root of valuation, the impugned order was set aside and the matter was remanded for fresh adjudication after considering all relevant materials and contentions. Case-Laws Central Excise Tue, 19 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210141