https://www.taxtmi.com/caselaws?id=100664 The value of corrugated or wooden packing was considered includible in assessable value only if the factual position on the packing used during the relevant period supported that conclusion. Where the Commissioner (Appeals) declined to examine the appellants' data on the ground that the point had not been raised earlier, the omission of that material warranted further scrutiny. The orders were set aside and the matter was remanded to the original authority for fresh consideration on the basis of the appellants' data for the relevant years. en-us Wed, 26 Sep 2001 00:00:00 +0530 Fri, 03 Feb 2012 17:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100664 The value of corrugated or wooden packing was considered includible in assessable value only if the factual position on the packing used during the relevant period supported that conclusion. Where the Commissioner (Appeals) declined to examine the appellants' data on the ground that the point had not been raised earlier, the omission of that material warranted further scrutiny. The orders were set aside and the matter was remanded to the original authority for fresh consideration on the basis of the appellants' data for the relevant years. Case-Laws Central Excise Wed, 26 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100664