2006 (4) TMI 163 - HC - Central Excise

Summary

The High Court of Gujarat at Ahmedabad set aside the Tribunal's decision on the valuation of goods due to lack of hearing opportunity for the assessee. The matter is remitted back for a decision after providing the petitioner with a hearing. The petitioner's request for refund of Rs. 10,000 deposited as directed by the Court was granted.