https://www.taxtmi.com/caselaws?id=352627 The Tribunal remanded the matter to the original authority for verification based on evidence to be submitted by the appellant regarding processing of returned goods before sale. The appellant must demonstrate that goods underwent further processing to apply duty under transaction value, emphasizing the importance of providing evidence to support claims under Central Excise rules and the need for clear documentation to establish compliance with duty payment regulations. en-us Fri, 24 Nov 2017 00:00:00 +0530 Tue, 19 Dec 2017 08:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352627 The Tribunal remanded the matter to the original authority for verification based on evidence to be submitted by the appellant regarding processing of returned goods before sale. The appellant must demonstrate that goods underwent further processing to apply duty under transaction value, emphasizing the importance of providing evidence to support claims under Central Excise rules and the need for clear documentation to establish compliance with duty payment regulations. Case-Laws Central Excise Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352627