https://www.taxtmi.com/caselaws?id=44010 Where the factual basis for a valuation deduction is disputed and lower authorities record conflicting findings, the appellate forum must decide the controversy on merits rather than decline adjudication by relying on an earlier order. The Tribunal had treated itself as bound by a prior decision without first resolving the nature and admissibility of the claimed deduction from the retail price. That approach was unsustainable because no factual findings had been made by the Tribunal on the decisive valuation issue. The proper course was to set aside the refusal to hear the appeals on merits and remit the matter for fresh adjudication after hearing both sides. en-us Thu, 27 Aug 1992 00:00:00 +0530 Thu, 17 Jul 2014 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44010 Where the factual basis for a valuation deduction is disputed and lower authorities record conflicting findings, the appellate forum must decide the controversy on merits rather than decline adjudication by relying on an earlier order. The Tribunal had treated itself as bound by a prior decision without first resolving the nature and admissibility of the claimed deduction from the retail price. That approach was unsustainable because no factual findings had been made by the Tribunal on the decisive valuation issue. The proper course was to set aside the refusal to hear the appeals on merits and remit the matter for fresh adjudication after hearing both sides. Case-Laws Central Excise Thu, 27 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44010