https://www.taxtmi.com/caselaws?id=349037 An undervaluation demand was held unsustainable where the valuation rested on a telex message and related cost additions that were not furnished to the assessee. The authorities also failed to supply the assessable-value worksheet or the break-up and basis of quantification, despite an earlier remand directing disclosure before reliance on the disputed material. Denial of access to the relied-upon document and the opportunity to test it through cross-examination breached natural justice, and the duty demand was set aside. en-us Wed, 23 Aug 2017 00:00:00 +0530 Wed, 07 Feb 2018 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349037 An undervaluation demand was held unsustainable where the valuation rested on a telex message and related cost additions that were not furnished to the assessee. The authorities also failed to supply the assessable-value worksheet or the break-up and basis of quantification, despite an earlier remand directing disclosure before reliance on the disputed material. Denial of access to the relied-upon document and the opportunity to test it through cross-examination breached natural justice, and the duty demand was set aside. Case-Laws Central Excise Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349037