https://www.taxtmi.com/caselaws?id=51013 A remand direction was interpreted as requiring the adjudicating authority to consider relevant valuation factors, including tribunal precedent, departmental instructions, market enquiry, and the marble's colour and country of origin, but not as mandating valuation on the basis of marble slabs instead of marble blocks. The text also states that judicial discipline requires lower authorities to follow higher appellate rulings, yet where facts are distinguishable the authority must independently examine the defence and reply to the show cause notice. On that reading, no binding direction to adopt slab value was found, and the appeal was rejected as lacking merit. en-us Fri, 14 Dec 2001 00:00:00 +0530 Tue, 21 Sep 2010 13:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51013 A remand direction was interpreted as requiring the adjudicating authority to consider relevant valuation factors, including tribunal precedent, departmental instructions, market enquiry, and the marble's colour and country of origin, but not as mandating valuation on the basis of marble slabs instead of marble blocks. The text also states that judicial discipline requires lower authorities to follow higher appellate rulings, yet where facts are distinguishable the authority must independently examine the defence and reply to the show cause notice. On that reading, no binding direction to adopt slab value was found, and the appeal was rejected as lacking merit. Case-Laws Customs Fri, 14 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51013