https://www.taxtmi.com/caselaws?id=351501 The Appellate Tribunal directed a remand for fresh decision on the finalization of provisional assessment in a case concerning the valuation of lubricating oil for excise duty purposes. The tribunal emphasized the requirement of actual evidence to support discount claims, rejecting equated discounts without legal provision. The appellant was granted an opportunity to provide supporting evidence, with the tribunal instructing the original authority to examine invoices and documents for accurate valuation. All appeals were allowed for remand to finalize assessments based on the appellant's submitted evidence, including for the calendar year 2006. en-us Tue, 05 Sep 2017 00:00:00 +0530 Mon, 27 Nov 2017 07:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351501 The Appellate Tribunal directed a remand for fresh decision on the finalization of provisional assessment in a case concerning the valuation of lubricating oil for excise duty purposes. The tribunal emphasized the requirement of actual evidence to support discount claims, rejecting equated discounts without legal provision. The appellant was granted an opportunity to provide supporting evidence, with the tribunal instructing the original authority to examine invoices and documents for accurate valuation. All appeals were allowed for remand to finalize assessments based on the appellant's submitted evidence, including for the calendar year 2006. Case-Laws Central Excise Tue, 05 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351501