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2017 (1) TMI 150 - AT - Central ExciseValuation - the deduction on account of freight, octroi and insurance and allowance of the deduction on account of sales tax to the extent of 5% - natural justice - Held that: - When the required information was submitted by the appellant to the adjudicating authority and the same was not considered in the appeal, then we deem it fit to remand the matter to the Commissioner (Appeals) to examine the said evidence and decide the issue de novo but by providing reasonable opportunity to the appellant-assessee - appeal allowed by way of remand.
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