https://www.taxtmi.com/caselaws?id=168913 The Tribunal remanded the case to the original authority for fresh orders of finalization of provisional assessments for the years 2004 and 2005. The appellants, manufacturers of lubricating oils, faced disallowance of abatements towards discounts and sales tax due to the incorrect application of old Valuation Rules. Despite providing calculations and Chartered Accountant's certificates to support their claim for a refund of duty based on normal transaction value under the amended provisions of law, the appellate authority sustained the orders of adjudication. The Tribunal emphasized the necessity of considering the appellants' written submissions and directed the original authority to grant a reasonable opportunity for a hearing. en-us Wed, 07 May 2008 00:00:00 +0530 Mon, 06 Apr 2015 11:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168913 The Tribunal remanded the case to the original authority for fresh orders of finalization of provisional assessments for the years 2004 and 2005. The appellants, manufacturers of lubricating oils, faced disallowance of abatements towards discounts and sales tax due to the incorrect application of old Valuation Rules. Despite providing calculations and Chartered Accountant's certificates to support their claim for a refund of duty based on normal transaction value under the amended provisions of law, the appellate authority sustained the orders of adjudication. The Tribunal emphasized the necessity of considering the appellants' written submissions and directed the original authority to grant a reasonable opportunity for a hearing. Case-Laws Central Excise Wed, 07 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168913