https://www.taxtmi.com/caselaws?id=51478 Where the appellate authority admitted and relied on evidence not examined by the adjudicating authority, the proper course was remand so that the material could be tested and the issue reconsidered afresh with opportunity to support the claim. The matter was therefore remanded for de novo consideration, and the substantive question on inclusion of the value of patterns in assessable value was left open. en-us Thu, 09 May 2002 00:00:00 +0530 Sat, 25 Sep 2010 10:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51478 Where the appellate authority admitted and relied on evidence not examined by the adjudicating authority, the proper course was remand so that the material could be tested and the issue reconsidered afresh with opportunity to support the claim. The matter was therefore remanded for de novo consideration, and the substantive question on inclusion of the value of patterns in assessable value was left open. Case-Laws Central Excise Thu, 09 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51478