https://www.taxtmi.com/caselaws?id=790994 A de novo adjudication that curtailed the duty demand and penalties in line with remand directions was sustained because the adjudicating authority relied on the existing evidence record and no additional material was produced to prove undervaluation. The later authority cited on transaction value did not justify interference on the facts presented. The stated principle is that, where an order conforms to remand directions and the revenue adduces no further evidence to support undervaluation, the resulting demand and penalties will not be disturbed. en-us Sat, 25 Apr 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790994 A de novo adjudication that curtailed the duty demand and penalties in line with remand directions was sustained because the adjudicating authority relied on the existing evidence record and no additional material was produced to prove undervaluation. The later authority cited on transaction value did not justify interference on the facts presented. The stated principle is that, where an order conforms to remand directions and the revenue adduces no further evidence to support undervaluation, the resulting demand and penalties will not be disturbed. Case-Laws Central Excise Sat, 25 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790994