1981 (7) TMI 241

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..... course of personal hearing and have examined the records of the case. The case was heard both at Shillong and at Calcutta. 2. Shri Mukhopadhyay who represented the applicants case reiterated the point that the assessable values were finalised by the Superintendent for the quarter ending December, 1975 to quarter ending September, 1976 without giving the applicants any opportunity to explain th .....

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..... nd further since there seems to be some difference of view between the applicant and the Department as to what element of the costing data which should form a part of assessable value, Government consider it to be a fit case for remand to the Asstt. Collector for de novo adjudication of the matter with directions that it is the comparable value of similar goods, wherever available which should be .....

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