https://www.taxtmi.com/caselaws?id=334668 The appellants, manufacturers of aerated waters, faced provisional assessments leading to appeals due to rejection of assessable value. The Commissioner (Appeals) rejected the appeals, prompting legal action. The appellant was denied the opportunity to defend adequately due to lack of access to the cost audit report before the show cause notice issuance. The judgment emphasized fairness in providing the audit report and relied-upon materials to enable an effective defense. The court highlighted the necessity for the appellant to have full details of the cost audit report. The appeals were allowed, remanding the case for a fair opportunity for the appellant to present their defense effectively. en-us Wed, 14 Sep 2016 00:00:00 +0530 Fri, 31 Mar 2017 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334668 The appellants, manufacturers of aerated waters, faced provisional assessments leading to appeals due to rejection of assessable value. The Commissioner (Appeals) rejected the appeals, prompting legal action. The appellant was denied the opportunity to defend adequately due to lack of access to the cost audit report before the show cause notice issuance. The judgment emphasized fairness in providing the audit report and relied-upon materials to enable an effective defense. The court highlighted the necessity for the appellant to have full details of the cost audit report. The appeals were allowed, remanding the case for a fair opportunity for the appellant to present their defense effectively. Case-Laws Central Excise Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334668