https://www.taxtmi.com/caselaws?id=82563 The appeal filed by M/s. Masters Tobacco Company challenged a demand of Rs. 25,07,513.79, with an error in the appeal memo rectified. Despite a provisional assessment order, the Tribunal deemed the appeal maintainable under Section 35 of the Central Excises and Salt Act, 1944. The Tribunal ruled in favor of the appellants, holding that the CFC value should not be included in the assessable value of cigarettes. Additionally, the inclusion of packing cost in the assessable value of cigarettes was deemed unjustified, following the precedent set in the Godfrey Phillips case. Consequently, the Tribunal dispensed with the predeposit of the duty amount during the appeal's pendency. en-us Thu, 04 Feb 1993 00:00:00 +0530 Tue, 05 Jul 2011 18:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82563 The appeal filed by M/s. Masters Tobacco Company challenged a demand of Rs. 25,07,513.79, with an error in the appeal memo rectified. Despite a provisional assessment order, the Tribunal deemed the appeal maintainable under Section 35 of the Central Excises and Salt Act, 1944. The Tribunal ruled in favor of the appellants, holding that the CFC value should not be included in the assessable value of cigarettes. Additionally, the inclusion of packing cost in the assessable value of cigarettes was deemed unjustified, following the precedent set in the Godfrey Phillips case. Consequently, the Tribunal dispensed with the predeposit of the duty amount during the appeal's pendency. Case-Laws Central Excise Thu, 04 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82563