https://www.taxtmi.com/caselaws?id=249034 A valuation dispute concerning the assessable value of free issue materials required examination on merits, and the matter was not properly decided by the lower appellate authority because the appeal had been dismissed for default in pre-deposit. In view of the appellant's stated financial hardship, a reduced pre-deposit was treated as reasonable. The case was remanded to the Commissioner (Appeals) for fresh consideration after compliance with the directed deposit, with no further deposit insisted upon and all issues kept open. en-us Mon, 19 May 2014 00:00:00 +0530 Wed, 02 Jul 2014 13:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249034 A valuation dispute concerning the assessable value of free issue materials required examination on merits, and the matter was not properly decided by the lower appellate authority because the appeal had been dismissed for default in pre-deposit. In view of the appellant's stated financial hardship, a reduced pre-deposit was treated as reasonable. The case was remanded to the Commissioner (Appeals) for fresh consideration after compliance with the directed deposit, with no further deposit insisted upon and all issues kept open. Case-Laws Central Excise Mon, 19 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249034