https://www.taxtmi.com/caselaws?id=93447 The Tribunal dismissed the appeal challenging the inclusion of packing materials cost in the assessable value of adhesives, holding that the cost cannot be added as they were supplied free to the purchaser. The extended period of limitation was deemed inapplicable as nothing was suppressed, and subsequent proceedings were dropped based on principles of res judicata and limitation. The attempt to revisit the relationship between the manufacturer and purchaser, governed by a known agreement, was rejected, emphasizing that appellate power should not be misused to harass manufacturers. The Department's effort to reopen concluded issues was deemed untenable, leading to the appeal's dismissal. en-us Fri, 10 Mar 2000 00:00:00 +0530 Fri, 11 Nov 2011 13:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93447 The Tribunal dismissed the appeal challenging the inclusion of packing materials cost in the assessable value of adhesives, holding that the cost cannot be added as they were supplied free to the purchaser. The extended period of limitation was deemed inapplicable as nothing was suppressed, and subsequent proceedings were dropped based on principles of res judicata and limitation. The attempt to revisit the relationship between the manufacturer and purchaser, governed by a known agreement, was rejected, emphasizing that appellate power should not be misused to harass manufacturers. The Department's effort to reopen concluded issues was deemed untenable, leading to the appeal's dismissal. Case-Laws Central Excise Fri, 10 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93447