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2017 (4) TMI 224 - AT - Central ExciseNatural justice - valuation - salvaged Diamond - The department proposed to include at 100% of the value of the diamonds instead of 40% in the assessable value of the newly manufactured diamonds, drilling bits - Held that: - appellant have submitted all the documents from which it can be ascertained that appellant have submitted value of the salvage diamonds because it is contract between buyer and the appellant that how much value should be considered for the salvaged diamonds. From these documents, prima facie appears that under any circumstances the 100% value of the new diamonds cannot be taken. However, adjudicating authority as well as Commissioner (Appeals) have gravely violated the principle of natural justice by not considering these documents and not properly followed the direction given by the Tribunal in the earlier order. Therefore in our view matter needs to be reconsidered - appeal allowed by way of remand.
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