https://www.taxtmi.com/caselaws?id=437008 The valuation dispute was remanded for fresh adjudication because the appellant sought a fair opportunity to contest the department's valuation basis, including production of documents and cross-examination of the witness relied upon. The Tribunal noted that the appellant had not effectively participated before the adjudicating authority and that a denovo proceeding would serve the ends of justice. The impugned adjudication was set aside, and the matter was directed to be decided afresh after both sides were allowed to adduce documents and test the relied-upon evidence through cross-examination. en-us Thu, 20 Apr 2023 00:00:00 +0530 Tue, 25 Apr 2023 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437008 The valuation dispute was remanded for fresh adjudication because the appellant sought a fair opportunity to contest the department's valuation basis, including production of documents and cross-examination of the witness relied upon. The Tribunal noted that the appellant had not effectively participated before the adjudicating authority and that a denovo proceeding would serve the ends of justice. The impugned adjudication was set aside, and the matter was directed to be decided afresh after both sides were allowed to adduce documents and test the relied-upon evidence through cross-examination. Case-Laws Customs Thu, 20 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437008