https://www.taxtmi.com/caselaws?id=341254 The Tribunal directed a fresh decision in a case concerning the inclusion of salvaged diamonds in the assessable value of newly manufactured diamond drilling bits. The lower authorities had imposed a differential duty demand based on a 100% valuation of salvaged diamonds, contrary to the appellant's claimed 40%. The Tribunal found that the authorities failed to consider evidence supporting the lower valuation and violated principles of natural justice. The case was remanded for a new decision, emphasizing the importance of following prior directives and providing the appellant with a fair hearing. en-us Wed, 15 Mar 2017 00:00:00 +0530 Wed, 05 Apr 2017 07:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341254 The Tribunal directed a fresh decision in a case concerning the inclusion of salvaged diamonds in the assessable value of newly manufactured diamond drilling bits. The lower authorities had imposed a differential duty demand based on a 100% valuation of salvaged diamonds, contrary to the appellant's claimed 40%. The Tribunal found that the authorities failed to consider evidence supporting the lower valuation and violated principles of natural justice. The case was remanded for a new decision, emphasizing the importance of following prior directives and providing the appellant with a fair hearing. Case-Laws Central Excise Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341254