https://www.taxtmi.com/caselaws?id=350114 A departmental circular binding on the Department had to be applied in adjudication, and the prescribed computation framework under the Public Notice was not strictly followed. Because the record was incomplete and the interest component had not been computed, the dispute could not be finally determined on existing material. The order was set aside and the matter remanded for de novo adjudication, with a reasonable opportunity to the assessee to produce additional evidence. en-us Wed, 13 Sep 2017 00:00:00 +0530 Mon, 30 Apr 2018 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350114 A departmental circular binding on the Department had to be applied in adjudication, and the prescribed computation framework under the Public Notice was not strictly followed. Because the record was incomplete and the interest component had not been computed, the dispute could not be finally determined on existing material. The order was set aside and the matter remanded for de novo adjudication, with a reasonable opportunity to the assessee to produce additional evidence. Case-Laws Customs Wed, 13 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350114