https://www.taxtmi.com/caselaws?id=791301 A valuation dispute under section 4 of the Central Excise Act, 1944 turned on whether the factory gate or the buyer's premises was the place of removal. The challenged order had also directed reversal of CENVAT credit, although the show cause notice and adjudication were confined to valuation. Because the record showed conflicting positions on the place of removal and relevant facts required reconsideration, the matter was remanded to the Commissioner (Appeals) for fresh decision after giving both sides a reasonable opportunity of hearing, with the merits left open. en-us Tue, 03 Mar 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791301 A valuation dispute under section 4 of the Central Excise Act, 1944 turned on whether the factory gate or the buyer's premises was the place of removal. The challenged order had also directed reversal of CENVAT credit, although the show cause notice and adjudication were confined to valuation. Because the record showed conflicting positions on the place of removal and relevant facts required reconsideration, the matter was remanded to the Commissioner (Appeals) for fresh decision after giving both sides a reasonable opportunity of hearing, with the merits left open. Case-Laws Central Excise Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791301