https://www.taxtmi.com/caselaws?id=50412 The appellate authority dismissed the appeal without addressing the valuation dispute. The duty demand was quashed, orders set aside, and matter remitted back to determine the cost of intermediate products with a competent Cost Accountant. Misuse of power under Section 14A was highlighted, stressing the need for proper discretion in selecting independent Cost Accountants. Appellant directed to provide a fresh bank guarantee, and adjudicating authority instructed to expedite the final order within two months, excluding Cost Accountant's time. Judgment expressed dissatisfaction with departmental authorities' misuse of power and emphasized fair professional conduct in excise valuation disputes. en-us Fri, 09 Jun 2000 00:00:00 +0530 Sat, 21 Aug 2010 15:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50412 The appellate authority dismissed the appeal without addressing the valuation dispute. The duty demand was quashed, orders set aside, and matter remitted back to determine the cost of intermediate products with a competent Cost Accountant. Misuse of power under Section 14A was highlighted, stressing the need for proper discretion in selecting independent Cost Accountants. Appellant directed to provide a fresh bank guarantee, and adjudicating authority instructed to expedite the final order within two months, excluding Cost Accountant's time. Judgment expressed dissatisfaction with departmental authorities' misuse of power and emphasized fair professional conduct in excise valuation disputes. Case-Laws Central Excise Fri, 09 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50412