https://www.taxtmi.com/caselaws?id=72908 Delivery and collection charges recovered for gas supplied in cylinders after removal from the factory gate were held to be post-manufacturing expenses and not part of the assessable value for central excise duty. The demand also failed because the notices did not allege suppression of facts, the charges had been disclosed in the price list, and substitution of later statutory references could not cure the defect. The assessee was further held entitled to the packing exemption, as the durable packing was supplied by the buyer and returnable to the assessee. The departmental appeal therefore failed. en-us Mon, 04 Feb 1985 00:00:00 +0530 Wed, 25 May 2011 17:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72908 Delivery and collection charges recovered for gas supplied in cylinders after removal from the factory gate were held to be post-manufacturing expenses and not part of the assessable value for central excise duty. The demand also failed because the notices did not allege suppression of facts, the charges had been disclosed in the price list, and substitution of later statutory references could not cure the defect. The assessee was further held entitled to the packing exemption, as the durable packing was supplied by the buyer and returnable to the assessee. The departmental appeal therefore failed. Case-Laws Central Excise Mon, 04 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72908