https://www.taxtmi.com/caselaws?id=210438 Valuation of yarn depended on factual verification of whether octroi, transport, loading and unloading charges, manufacturing expenses and wastage were separately declared in the relevant show-cause notices and supporting records. As the annexures showed differing treatment and no merits-based finding had been recorded, the original authority had to examine the issue notice-wise and allow the appellant to adduce evidence. The proper course was fresh adjudication after hearing both sides, so the matter was remanded to the original authority for a de novo decision. en-us Tue, 09 Aug 2011 00:00:00 +0530 Tue, 24 Jan 2012 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210438 Valuation of yarn depended on factual verification of whether octroi, transport, loading and unloading charges, manufacturing expenses and wastage were separately declared in the relevant show-cause notices and supporting records. As the annexures showed differing treatment and no merits-based finding had been recorded, the original authority had to examine the issue notice-wise and allow the appellant to adduce evidence. The proper course was fresh adjudication after hearing both sides, so the matter was remanded to the original authority for a de novo decision. Case-Laws Central Excise Tue, 09 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210438