https://www.taxtmi.com/caselaws?id=211039 The court found the reference application under Section 35H for the valuation of goods maintainable as it did not pertain to the "value of goods for purposes of assessment." Additionally, the court determined that the Tribunal's order did give rise to substantial questions of law for its decision, particularly regarding the burden of proof on the assessee to demonstrate that the market price did not include the duty paid under protest on the input. As a result, the court directed the Tribunal to prepare a Statement of the case for further consideration. en-us Thu, 02 Feb 2012 00:00:00 +0530 Tue, 15 Jan 2013 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211039 The court found the reference application under Section 35H for the valuation of goods maintainable as it did not pertain to the "value of goods for purposes of assessment." Additionally, the court determined that the Tribunal's order did give rise to substantial questions of law for its decision, particularly regarding the burden of proof on the assessee to demonstrate that the market price did not include the duty paid under protest on the input. As a result, the court directed the Tribunal to prepare a Statement of the case for further consideration. Case-Laws Central Excise Thu, 02 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211039