https://www.taxtmi.com/caselaws?id=82290 The case involved a dispute over the interpretation of Notification No. 128/77 regarding duty exemption for Craft Paper manufacturers. The authorities argued that the excess duty charged should be included in the assessable value. The appellants claimed they were not obligated to pass on the benefit to customers. The authorities issued a Show Cause Notice, which was upheld by the Collector of Central Excise (Appeals). The appellants' defense of the demand being time-barred was rejected. The judgment upheld the demand for excess duty, citing legal precedents supporting inclusion in the assessable value. The appeal was dismissed. en-us Tue, 15 Dec 1992 00:00:00 +0530 Mon, 04 Jul 2011 11:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82290 The case involved a dispute over the interpretation of Notification No. 128/77 regarding duty exemption for Craft Paper manufacturers. The authorities argued that the excess duty charged should be included in the assessable value. The appellants claimed they were not obligated to pass on the benefit to customers. The authorities issued a Show Cause Notice, which was upheld by the Collector of Central Excise (Appeals). The appellants' defense of the demand being time-barred was rejected. The judgment upheld the demand for excess duty, citing legal precedents supporting inclusion in the assessable value. The appeal was dismissed. Case-Laws Central Excise Tue, 15 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82290