https://www.taxtmi.com/caselaws?id=368789 Rule 8 valuation under the Central Excise Valuation Rules, 2004 could not be conclusively applied because the record lacked key valuation material, including CAS-4, and the proceedings were ex parte. The CESTAT therefore held that the assessable value issue required de novo adjudication. The alleged relationship between the appellant and buyer also remained unresolved, including the effect of sales to other buyers, so the related-party valuation question was remanded for fresh determination. The matter was sent back for reconsideration of both valuation and relationship issues, with directions to produce the necessary documents. en-us Fri, 14 Sep 2018 00:00:00 +0530 Mon, 15 Oct 2018 14:10:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368789 Rule 8 valuation under the Central Excise Valuation Rules, 2004 could not be conclusively applied because the record lacked key valuation material, including CAS-4, and the proceedings were ex parte. The CESTAT therefore held that the assessable value issue required de novo adjudication. The alleged relationship between the appellant and buyer also remained unresolved, including the effect of sales to other buyers, so the related-party valuation question was remanded for fresh determination. The matter was sent back for reconsideration of both valuation and relationship issues, with directions to produce the necessary documents. Case-Laws Central Excise Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368789