https://www.taxtmi.com/caselaws?id=341298 A cryptic and non-reasoned appellate order that failed to consider the amended valuation provision, the basis of the differential duty demand, and the Commissioner's findings could not be sustained. The HC noted that the Tribunal had disposed of the appeal by relying on an earlier decision without addressing the relevant facts or the Revenue's case that differential duty was payable on depot stock after the change in valuation method. As the merits could not be finally determined on such an incomplete record, the order was quashed and the matter remitted to the Tribunal for fresh consideration on merits in accordance with law. en-us Mon, 05 Dec 2016 00:00:00 +0530 Thu, 06 Apr 2017 07:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341298 A cryptic and non-reasoned appellate order that failed to consider the amended valuation provision, the basis of the differential duty demand, and the Commissioner's findings could not be sustained. The HC noted that the Tribunal had disposed of the appeal by relying on an earlier decision without addressing the relevant facts or the Revenue's case that differential duty was payable on depot stock after the change in valuation method. As the merits could not be finally determined on such an incomplete record, the order was quashed and the matter remitted to the Tribunal for fresh consideration on merits in accordance with law. Case-Laws Central Excise Mon, 05 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341298