https://www.taxtmi.com/caselaws?id=358363 The appellant accepted that amortised cost of tools and dies was includible in the assessable value, but the chartered engineer's certificate supporting its case had not been examined by the lower authorities and required verification. As the material evidence could affect the duty computation and the related penalty, the appropriate course was remand for fresh adjudication. The impugned order was set aside and the original adjudicating authority was directed to re-examine the dispute after giving the appellant an opportunity to present its contentions. en-us Tue, 06 Mar 2018 00:00:00 +0530 Wed, 11 Apr 2018 08:00:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358363 The appellant accepted that amortised cost of tools and dies was includible in the assessable value, but the chartered engineer's certificate supporting its case had not been examined by the lower authorities and required verification. As the material evidence could affect the duty computation and the related penalty, the appropriate course was remand for fresh adjudication. The impugned order was set aside and the original adjudicating authority was directed to re-examine the dispute after giving the appellant an opportunity to present its contentions. Case-Laws Central Excise Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358363