https://www.taxtmi.com/caselaws?id=241521 Valuation of excisable goods transferred from the factory to the depot under Rule 7 of the Central Excise Valuation Rules and section 4(1)(b) required fresh examination because the order contained a patent mismatch between its recorded findings and final conclusion. The assessee had relied on invoices to support its assessable value and sought further opportunity to adduce evidence before the original authority. The impugned order was set aside and the matter was remanded for de novo adjudication, with directions to give the assessee a reasonable opportunity to produce evidence and be heard personally. en-us Thu, 25 Apr 2013 00:00:00 +0530 Thu, 26 Dec 2013 07:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241521 Valuation of excisable goods transferred from the factory to the depot under Rule 7 of the Central Excise Valuation Rules and section 4(1)(b) required fresh examination because the order contained a patent mismatch between its recorded findings and final conclusion. The assessee had relied on invoices to support its assessable value and sought further opportunity to adduce evidence before the original authority. The impugned order was set aside and the matter was remanded for de novo adjudication, with directions to give the assessee a reasonable opportunity to produce evidence and be heard personally. Case-Laws Central Excise Thu, 25 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241521