https://www.taxtmi.com/caselaws?id=72408 The case addressed the inclusion of the cost of inserts in the assessable value of sleepers under the Central Excises and Salt Act. The Supreme Court clarified that the assessable value should cover the entire intrinsic value of the article, ruling in favor of the department. Regarding the limitation period for the show cause notice, recovery of differential duty from the effective date of the price revision was deemed valid. The court found no basis for estoppel concerning the approval of price lists, allowing the appeal, setting aside the impugned order, and modifying the demand for differential duty before the effective date of a revised price list. en-us Mon, 08 Sep 1986 00:00:00 +0530 Thu, 19 May 2011 12:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72408 The case addressed the inclusion of the cost of inserts in the assessable value of sleepers under the Central Excises and Salt Act. The Supreme Court clarified that the assessable value should cover the entire intrinsic value of the article, ruling in favor of the department. Regarding the limitation period for the show cause notice, recovery of differential duty from the effective date of the price revision was deemed valid. The court found no basis for estoppel concerning the approval of price lists, allowing the appeal, setting aside the impugned order, and modifying the demand for differential duty before the effective date of a revised price list. Case-Laws Central Excise Mon, 08 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72408