https://www.taxtmi.com/caselaws?id=210546 The dispute concerned whether the buyer and seller were related persons and, on that basis, whether the valuation and penalty could be sustained. As the order under challenge contained no merits-based finding on the relationship issue or the proper basis of valuation, and the earlier remand had not resulted in a substantive determination of the core question, the matter was sent back for fresh adjudication. The original authority was directed to hear the assessee and decide the issue anew. No opinion on merits was expressed. en-us Thu, 18 Aug 2011 00:00:00 +0530 Wed, 15 Feb 2012 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210546 The dispute concerned whether the buyer and seller were related persons and, on that basis, whether the valuation and penalty could be sustained. As the order under challenge contained no merits-based finding on the relationship issue or the proper basis of valuation, and the earlier remand had not resulted in a substantive determination of the core question, the matter was sent back for fresh adjudication. The original authority was directed to hear the assessee and decide the issue anew. No opinion on merits was expressed. Case-Laws Central Excise Thu, 18 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210546