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2016 (4) TMI 1024 - AT - Central ExciseValidity of assessment order - Clearance of runners and risers of Stainless Steel Grade EN-55 to their own unit at Bhandara and Nasik - Copy of enquiry report submitted by AD (cost) was not given to the appellant - Held that:- the “suggestion” of AD (costs) that the value of production in question should be done at “110 - 115% of the highest market price” was considered reasonable and the assessment was finalised under the provisions of Rule 11 of the Valuation Rule 2000. It is seen on the report of the AD (cost) has not been provided to the appellant before finalizing the assessment resulting in miscarriage of justice. Further more there is no reason forwarded for adopting “110 -115% of the highest market price” as assessable value. Under these circumstances, the impugned order is set aside being non-speaking and passed without following principles of natural justice and the matter is remanded to the original authority for denovo adjudication after giving a copy of the report of the AD (cost) to the appellant.
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