https://www.taxtmi.com/caselaws?id=258361 In finalisation of provisional assessment under the amended valuation regime, the Madras HC held that a later Tribunal remand had to remain consistent with an earlier remand order in the same assessee's case. The earlier order required the assessee to furnish relevant particulars and supporting certificates for verification by the original authority; the later order repeated the remand but omitted those conditions. Because the later order departed from the earlier directions already accepted as the basis of the dispute, it was inconsistent and could not stand in its existing form. The Tribunal's order was modified and the matter was remanded to the original authority in terms of the earlier directions. en-us Thu, 12 Mar 2015 00:00:00 +0530 Thu, 31 Dec 2015 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258361 In finalisation of provisional assessment under the amended valuation regime, the Madras HC held that a later Tribunal remand had to remain consistent with an earlier remand order in the same assessee's case. The earlier order required the assessee to furnish relevant particulars and supporting certificates for verification by the original authority; the later order repeated the remand but omitted those conditions. Because the later order departed from the earlier directions already accepted as the basis of the dispute, it was inconsistent and could not stand in its existing form. The Tribunal's order was modified and the matter was remanded to the original authority in terms of the earlier directions. Case-Laws Central Excise Thu, 12 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258361