Supreme Court Upholds CESTAT's Remand Order in Central Excise Valuation Dispute — Evasion of Duty Based on Undervaluation of Plywood/Block Boards. The Court Held That the Adjudicating Authority Must Provide a Reasoned Order After Proper Cross-Examination and Consideration of Evidence, and That the Tribunal's Remand for De Novo Adjudication Was Justified....
The case involves appeals by the Commissioner of Central Excise against orders of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that set aside the Order-in-Original and remanded the ...
