https://www.taxtmi.com/caselaws?id=109689 The Tribunal allowed the appeal, ruling that the amount collected for protective packing on customer request should not be included in the value of excisable goods 'Yeast'. It was determined that the protective packing in 5 ply cartons was not necessary for wholesale market sales at the factory gate, as evidenced by a portion of sales made without such packing. The Tribunal rejected the lower authorities' findings on the necessity of the protective packing, upheld the appellant's plea of limitation, and dismissed the charges of wilful misstatement and suppression of fact, leading to the disposal of the appeal and associated Stay Petition. en-us Thu, 01 May 1997 00:00:00 +0530 Wed, 11 Apr 2012 13:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109689 The Tribunal allowed the appeal, ruling that the amount collected for protective packing on customer request should not be included in the value of excisable goods 'Yeast'. It was determined that the protective packing in 5 ply cartons was not necessary for wholesale market sales at the factory gate, as evidenced by a portion of sales made without such packing. The Tribunal rejected the lower authorities' findings on the necessity of the protective packing, upheld the appellant's plea of limitation, and dismissed the charges of wilful misstatement and suppression of fact, leading to the disposal of the appeal and associated Stay Petition. Case-Laws Central Excise Thu, 01 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109689