https://www.taxtmi.com/caselaws?id=40676 The case involved issues regarding the lack of reasonable opportunity for explanation before a valuation order, omission of appellate remedies in the valuation order, timeliness of appeal filing, filing of a revision application under Section 35A, erroneous presumption by the Board, remand for reconsideration on merits, interpretation and application of Section 35A, and authority for remand. The Government ordered a remand to the Collector of Central Excise, West Bengal, directing reconsideration of the petitioner-firm's application in accordance with Section 35A of the Act. en-us Tue, 31 Jul 1979 00:00:00 +0530 Thu, 13 May 2010 12:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40676 The case involved issues regarding the lack of reasonable opportunity for explanation before a valuation order, omission of appellate remedies in the valuation order, timeliness of appeal filing, filing of a revision application under Section 35A, erroneous presumption by the Board, remand for reconsideration on merits, interpretation and application of Section 35A, and authority for remand. The Government ordered a remand to the Collector of Central Excise, West Bengal, directing reconsideration of the petitioner-firm's application in accordance with Section 35A of the Act. Case-Laws Central Excise Tue, 31 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40676