https://www.taxtmi.com/caselaws?id=74970 The Tribunal allowed the appeals in favor of the appellants. It condoned the delay in filing the supplementary appeal, excluded the cost of packing materials from the assessable value for Central Excise duty, considered demands for duty as time-barred, relied on judgments supporting the appellants' arguments, and interpreted Section 4(4)(d)(i) in favor of the appellants. The decision was based on legal provisions and precedents cited during the proceedings. en-us Tue, 22 Aug 1989 00:00:00 +0530 Mon, 13 Jun 2011 16:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74970 The Tribunal allowed the appeals in favor of the appellants. It condoned the delay in filing the supplementary appeal, excluded the cost of packing materials from the assessable value for Central Excise duty, considered demands for duty as time-barred, relied on judgments supporting the appellants' arguments, and interpreted Section 4(4)(d)(i) in favor of the appellants. The decision was based on legal provisions and precedents cited during the proceedings. Case-Laws Central Excise Tue, 22 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74970