https://www.taxtmi.com/caselaws?id=46711 An assessment of goods processed on a job-work basis was set aside because the valuation controversy raised before the Tribunal had not been properly addressed and the assessee had been denied an effective opportunity to present its case on the components forming the assessable value. The Supreme Court held that the authorities below failed to consider this issue and that fresh consideration was required after hearing the assessee. The assessment order and appellate affirmation were therefore set aside, and the matter was remitted to the assessing authority to allow objections and reconsider valuation afresh. en-us Wed, 12 Nov 2003 00:00:00 +0530 Tue, 29 Apr 2014 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46711 An assessment of goods processed on a job-work basis was set aside because the valuation controversy raised before the Tribunal had not been properly addressed and the assessee had been denied an effective opportunity to present its case on the components forming the assessable value. The Supreme Court held that the authorities below failed to consider this issue and that fresh consideration was required after hearing the assessee. The assessment order and appellate affirmation were therefore set aside, and the matter was remitted to the assessing authority to allow objections and reconsider valuation afresh. Case-Laws Central Excise Wed, 12 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46711