1999 (5) TMI 179

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..... r (J)]. - In support of the appeal filed by the party, Shri L.P. Asthana, learned Counsel, drew our attention to the miscellaneous application filed by him in bringing additional evidence on record. 2. Shri Asthana submits that issue relates to determination of value of second hand car. The appellant filed a claim for refund contesting the valuation of the car. The claim was disallowed by .....

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..... ar, learned JDR, appearing for the Revenue submits that since the evidence referred to by the other side was not before the authorities below, they were correct in determining the assessable value based upon the evidence available on record. However, he has no objection to remand the matter for reconsideration. 4. On a careful consideration of the submissions made by both the sides and takin .....

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