https://www.taxtmi.com/caselaws?id=253771 The Tribunal remanded the case back to the adjudicating authority for fresh consideration under Rule 4 of the Central Excise Valuation Rules, 2000. The authority must notify the appellant of the basis for determining the assessable value and allow the submission of relevant evidence. The extended period for duty demands and penalties under Section 11AC were not applicable. The appeals were allowed by way of remand, ensuring the appellant's right to be heard before passing the de novo order. en-us Thu, 20 Mar 2014 00:00:00 +0530 Wed, 03 Dec 2014 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253771 The Tribunal remanded the case back to the adjudicating authority for fresh consideration under Rule 4 of the Central Excise Valuation Rules, 2000. The authority must notify the appellant of the basis for determining the assessable value and allow the submission of relevant evidence. The extended period for duty demands and penalties under Section 11AC were not applicable. The appeals were allowed by way of remand, ensuring the appellant's right to be heard before passing the de novo order. Case-Laws Central Excise Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253771