https://www.taxtmi.com/caselaws?id=215918 The dispute concerned whether the assessable value of concrete mixer machines had to include the value of the motor or engine, and whether the appellate remand directing redetermination of duty liability was sustainable. The Tribunal noted that the Commissioner (Appeals) had already sent the matter back for re-examination of valuation and duty, and that the remand power under Section 35A of the Central Excise Act, 1944 had been curtailed. As the valuation issue still required fresh determination, the Tribunal sustained the remand and sent the matter back to the adjudicating authority for reconsideration of assessable value and consequential duty liability. en-us Wed, 11 Jul 2012 00:00:00 +0530 Thu, 16 Aug 2012 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215918 The dispute concerned whether the assessable value of concrete mixer machines had to include the value of the motor or engine, and whether the appellate remand directing redetermination of duty liability was sustainable. The Tribunal noted that the Commissioner (Appeals) had already sent the matter back for re-examination of valuation and duty, and that the remand power under Section 35A of the Central Excise Act, 1944 had been curtailed. As the valuation issue still required fresh determination, the Tribunal sustained the remand and sent the matter back to the adjudicating authority for reconsideration of assessable value and consequential duty liability. Case-Laws Central Excise Wed, 11 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215918