https://www.taxtmi.com/caselaws?id=80783 A show cause notice for re-determination of assessable value was held valid even though it did not expressly cite Section 11A, because proceedings for short levy or non-levy fell within that provision and the statutory basis was otherwise clear. Printing and decorating plain glass bottles in a segregated unit was treated as manufacture because the process produced commercially distinct printed bottles with a different character and use. The segregated premises were regarded as part of the factory precincts, so the cost of printing formed part of the assessable value. On that reasoning, the demand was upheld and the appeal failed. en-us Fri, 26 Oct 1990 00:00:00 +0530 Mon, 20 Jun 2011 13:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80783 A show cause notice for re-determination of assessable value was held valid even though it did not expressly cite Section 11A, because proceedings for short levy or non-levy fell within that provision and the statutory basis was otherwise clear. Printing and decorating plain glass bottles in a segregated unit was treated as manufacture because the process produced commercially distinct printed bottles with a different character and use. The segregated premises were regarded as part of the factory precincts, so the cost of printing formed part of the assessable value. On that reasoning, the demand was upheld and the appeal failed. Case-Laws Central Excise Fri, 26 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80783