https://www.taxtmi.com/caselaws?id=45255 A tribunal should not decide a valuation dispute on a ground not set out in the show-cause notice or otherwise put to the parties for response. Where the record shows that the appellants had no opportunity to meet the basis ultimately adopted, and additional documents also require consideration, the proper course is fresh disposal. The matter was therefore remanded to the Tribunal for reconsideration in accordance with law after due notice and opportunity. en-us Wed, 25 Aug 1999 00:00:00 +0530 Fri, 09 Jul 2010 14:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45255 A tribunal should not decide a valuation dispute on a ground not set out in the show-cause notice or otherwise put to the parties for response. Where the record shows that the appellants had no opportunity to meet the basis ultimately adopted, and additional documents also require consideration, the proper course is fresh disposal. The matter was therefore remanded to the Tribunal for reconsideration in accordance with law after due notice and opportunity. Case-Laws Customs Wed, 25 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45255