https://www.taxtmi.com/caselaws?id=115938 The Tribunal upheld the inclusion of the value of packing material in the assessable value of sodium silicate due to the lack of evidence of an arrangement for return. The time bar argument was rejected as the appellants failed to declare to the Revenue the exclusion of packing material value, although the penalty imposed was set aside. en-us Fri, 18 Feb 2005 00:00:00 +0530 Tue, 05 Jun 2012 18:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115938 The Tribunal upheld the inclusion of the value of packing material in the assessable value of sodium silicate due to the lack of evidence of an arrangement for return. The time bar argument was rejected as the appellants failed to declare to the Revenue the exclusion of packing material value, although the penalty imposed was set aside. Case-Laws Central Excise Fri, 18 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115938