https://www.taxtmi.com/caselaws?id=85834 The Tribunal set aside the impugned orders and allowed the appeals. The appellant's argument that the value of paper cores or wooden reels should not be included in the assessable value of paper was supported by evidence indicating the returnable nature of the packing materials. The Tribunal found that the Department's claim for duty prior to six months from the show cause notices was time-barred, considering the genuine nature of the invoices and the history of disputes between the parties. Previous settlements and the absence of intentional misdeclaration led to the favorable outcome for the appellant. en-us Thu, 26 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:39:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85834 The Tribunal set aside the impugned orders and allowed the appeals. The appellant's argument that the value of paper cores or wooden reels should not be included in the assessable value of paper was supported by evidence indicating the returnable nature of the packing materials. The Tribunal found that the Department's claim for duty prior to six months from the show cause notices was time-barred, considering the genuine nature of the invoices and the history of disputes between the parties. Previous settlements and the absence of intentional misdeclaration led to the favorable outcome for the appellant. Case-Laws Central Excise Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85834