https://www.taxtmi.com/caselaws?id=84686 The Tribunal held that the cost of special packing (7-Ply double-faced corrugated boxes) should not be included in the assessable value of "Lacto Calamine Lotion" for excise duty purposes. Additionally, the demand raised by the Revenue was deemed time-barred as there was no willful suppression of facts with intent to evade duty. The majority decision set aside the impugned order, allowing the appeals with consequential relief to the appellants. en-us Tue, 12 Dec 1995 00:00:00 +0530 Mon, 25 Jul 2011 10:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84686 The Tribunal held that the cost of special packing (7-Ply double-faced corrugated boxes) should not be included in the assessable value of "Lacto Calamine Lotion" for excise duty purposes. Additionally, the demand raised by the Revenue was deemed time-barred as there was no willful suppression of facts with intent to evade duty. The majority decision set aside the impugned order, allowing the appeals with consequential relief to the appellants. Case-Laws Central Excise Tue, 12 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84686